According to Article 16.9 of the Tax Code, in case the total income of a group of transnational corporations in a fiscal year exceeds the AZN equivalent of 750 million euro...

On June 21, 2021 an amendment was made to the Tax Code of Azerbaijan ("Amendment Law").

The list is effective during 2017 and, subsequently, will be updated annually.

According to paragraph 10 of Article 13.2.16.14-1 of the Tax Code, transfer of net income of the permanent establishment of non-resident located in the countries or territories with preferential tax

As of 2023, the Azerbaijani Tax Code defines jurisdictions with preferential taxation as:

The President of the Republic of Azerbaijan Ilham Aliyev had issued a Decree on approval the Law of the Republic of Azerbaijan on Amendments to the Tax Code that was adopted by Milli Mejlis...

According to Articles 102.1.11 and 102.1.11-1 of the Tax Code, income of individuals from direct production of agricultural products (including industrial production), including non-operating income

On 6 May 2016 the President of Azerbaijan signed a number of laws amending the Tax Code, the Law On Social Insurance and the Law On Customs Tariffs.

Law No. 45-VIIQD effective 8 October 2024 extended the value added tax (VAT) exemption on the importation and sale of second- and third-level electric vehicle chargers until 2027.

Law No. 45-VIIQD effective 8 October 2024 extended the value added tax (VAT) exemption on the importation and sale of second- and third-level electric vehicle chargers until 2027. The bill of 25 November 2024 proposes...

International double taxation refers to the phenomenon of taxing the same income in more than one state. Double taxation adversely affects interstate trade and free movement of capital...

From 1 January 2023 a number of amendments to the legislation of the Republic of Azerbaijan in connection with the provision of tax and other incentives to persons engaged in activities...

A number of amendments were made to the Tax Code of the Republic of Azerbaijan, the Migration Code of the Republic of Azerbaijan, and the Law of the Republic of Azerbaijan "On social insurance"...

The Milli Maclis passed the bill of amendments at first reading on 7 March 2025 – the amendments introducing virtual assets as a taxable object under the Tax Code also aim tracing beneficial ownership.

Law of the Republic of Azerbaijan "on Amendments to the Tax Code of the Republic of Azerbaijan" was approved by the President of the Republic of Azerbaijan on 23 February 2021.

International double taxation refers to the phenomenon of taxing the same income in more than one state.

On 20 October 2015 the President of the Republic of Azerbaijan signed into law amendments to the Tax Code 2000, which are effective from 1 January 2016.

From 1 January 2023 a number of amendments to the legislation of the Republic of Azerbaijan establishing tax and other incentives in relation to activities in the liberated territories...

Effective 1 January 2023, the work permit exemptions and entitlement to temporary residence are available to...

Azerbaijan has promulgated a law that creates special economic zones (SEZs) where businesses may take advantage of preferential tax and customs regimes.