DT2850 - Double Taxation relief Manual: Guidance by country: Azerbaijan: Agreements in force

Title: Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of Azerbaijan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital Gains

Signed: 23 February 1994

Statutory Instrument number: SI 1995 No. 762

Entered into force: 3 October 1995

Has effect:

  • in Azerbaijan from 1 January 1996
  • in the UK, in respect of income tax and capital gains tax, from 1996-97; in respect of corporation tax, from 1 April 1996

The former Soviet Union agreement (SI 1986 No.224) applied until the dates from which the above convention had effect.

The text of the convention currently in force can be found at the following link: https://www.gov.uk/government/publications/azerbaijan-tax-treaties