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

To operate in Azerbaijan, an entity must declare and maintain an address. All public agencies, authorized registrars of entities, require of registrants a physical address: (i) the Ministry of Economy...

Adopted on 14 July 2023, Law No. 988-VIQ, On Public Procurement, replaces the 2001 Law No. 245-IIQ of the same name and subject, which was based on the 1994 UNCITRAL Model Law on Procurement of Goods, Construction and Services.

On 4 July 2025, the Cabinet of Ministers approved the Rules for Use of Airspace and Conduct of Flights, adopted by Resolution No. 198. The Rules establish procedures for the use of airspace mandatory for all...

On 18 July 2023, amendments to Presidential Decree No. 975, dated 23 October 2023, were promulgated.

Resolution No. 345 of 18 July 2024 of the Cabinet of Ministers approves the Rules of State Registration, Entry into, and Maintenance of State Register of Medications, Medicinal Substances, and Medical Appliances.

On 4 July 2025, the Cabinet of Ministers approved the Rules for Use of Airspace and Conduct of Flights, adopted by Resolution No. 198. The Rules establish procedures for the use...

The Bill, On Energetics, passed on 24 October 2023 the third reading in the parliament. Once approved into law, it will replace the 1998 Law No. 541-IQ of the same name and subject.

On 8 July 2025, Azerbaijan enacted Law No. 233-VIIQ, On Gas Supply, repealing the eponymous 1998 Law No. 513‑IQ. Effective 1 January 2026...

Law No. 297-VIIQD of 9 December 2025 introduces a statutory cooperative compliance regime, extends mandatory electronic submission channels, incentivizes cashless-transactions, and reforms depreciation...

Law No. 987-VIQ, On Payment Services and Payment Systems, is passed on 14 July and promulgated on 9 August 2023.

On 27 October 2026, the Milli Maclis considered at second reading a draft law amending the Laws, On Banks, and, On Securities Market, introducing a statutory securitization framework (new Chapter 8-2 of the Law, On Securities Market).

During 2023, considerable amendments were made to the Tax Code. Acts introducing the amendments are dated 24 February (Law No. 829-VIQD), 7 March (Law No. 838-VIQD)...

As of 25 November 2025, the Bill On Freight-Forwarding passed its first and second readings in the Milli Maclis (Parliament), implementing a measure from the 2022–2026 Socio-Economic Development Strategy.

On 13 February 2026, the Milli Maclis approved the bill, which became Law No. 355-VIIQD, amending the Tax Code in its third, last, reading, introducing mandatory registration for non-resident...

On 8 July 2025, Azerbaijan enacted Law No. 233-VIIQ, On Gas Supply, repealing the eponymous 1998 Law No. 513‑IQ. Effective 1 January 2026, the new Law introduces sector reforms, including industry unbundling, a revised tariff system, and the creation of an independent regulator.

Law No. 297 -VIIQD of 9 December 2025 introduces a statutory cooperative compliance regime, extends mandatory electronic submission channe ls, incentivizes cashless...