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HMRC internal manual

Double Taxation Relief Manual

Double Taxation relief Manual: Guidance by country: Azerbaijan: Admissible taxes

Page 2: Admissible taxes

The following Azerbaijani taxes are admissible for credit in the UK under the agreement:

  • Tax on profit and some incomes of legal persons.
  • Income tax on physical persons.
  • Tax on foreign subcontractors (admissible under Article 2(4)).