Business tax – international treaty

Azerbaijan: tax treaties

Tax treaties between the UK and Azerbaijan and related documents.

Document

Detail

The double taxation convention entered into force on 3 October 1995.

The convention is effective in Azerbaijan from 1 January 1996.

The convention is effective in the UK from:

  • 1 April 1996 for Corporation Tax
  • 6 April 1996 for Income Tax and Capital Gains Tax