Double Taxation relief Manual: Guidance by country: Azerbaijan: Agreement
The comprehensive agreement (SI1995/762) entered into force on 3 October 1995 and has effect
- In the United Kingdom for
i) Income Tax from 1996-97,
ii) Capital Gains Tax from 1996-97,
iii) Corporation Tax from 1 April 1996.
- In Azerbaijan from 1 January 1996.
If using the HMRC Intranet, the agreement can be viewed through the “New treaties/protocols in force” link on the sidebar.
On the HMRC website, searching for “Treaties in force Azerbaijan” will provide a link to the treaty.
The text of the Tax Treaty can be found via https://www.gov.uk/government/publications/azerbaijan-tax-treaties