AZERBAIJAN

Declaration contained in the instrument of ratification deposited on 3 June 2004 - Or. Engl.

The Republic of Azerbaijan declares that it will be unable to guarantee compliance with the provisions of the Convention in its territories occupied by the Republic of Armenia until these territories are liberated from that occupation (the schematic map of the occupied territories is available here).
Period covered: 1/10/2004 -  

The preceding statement concerns Article(s) : -

Declaration contained in the instrument of ratification deposited on 3 June 2004 - Or. Engl.

ANNEX A - Taxes to which the Convention would apply:

Article 2, paragraph 1. a. i:

• Income tax from individuals;
• Profit tax from legal persons (with the exception of entities and enterprises that are the property of municipalities);
• Tax whitheld at the source of payment on income of non-residents;
• Tax withheld from the net profit of a permanent establishment.

Article 2, paragraph 1. b. i:

• Profit tax from entities and enterprises that are the property of municipalities.

Article 2, paragraph 1. b. ii:

• Payments to the State Social Protection Fund.

Article 2, paragraph 1. b. iii.A:

• Property tax from legal persons.

Article 2, paragraph 1. b. iii.B:

• Land tax from legal persons.

Article 2, paragraph 1. b. iii.C:

• Value added tax.

Article 2, paragraph 1. b. iii.D:

• Excise tax.

Article 2, paragraph 1. b. iii.E:

• Road tax.

Article 2, paragraph 1. b. iii.G:

• Mining tax;
• Tax under simplified system;
• Duties withheld according to the "Law of state duties".

Article 2, paragraph 1. b. iv:

• Land tax from individuals;
• Property tax from individuals;
• Mining tax on the exploitation of constructions materials produced in certain regions.

Period covered: 1/10/2004 -  
The preceding statement concerns Article(s) : 2

Declaration contained in the instrument of ratification deposited on 3 June 2004 - Or. Engl.

ANNEX C - Definition of the term "national" is given in the following:

The term "national" means:

• all individuals possessing the nationality of the Republic of Azerbaijan;
• all legal persons (including partnership and joint venture), companies, associations and other organisations deriving their status as such from the legislation of the Republic of Azerbaijan.

Period covered: 1/10/2004 -  

The preceding statement concerns Article(s) : 3

Declaration contained in the instrument of ratification deposited on 3 June 2004 - Or. Engl.

ANNEX B - Competent authorities:

• Ministry of taxes
• State Customs Committee
• Ministry of Labour and Social Protection of Population
• Ministry of Finance

Period covered: 1/10/2004 -

The preceding statement concerns Article(s) : 3

Related Documents

The Council of Europe/OECD Convention on Mutual Administrative Assistance in Tax Matters