Reservations and Declarations for Treaty No.127 - Convention on Mutual Administrative Assistance in Tax Matters

Nature of declaration : Declarations, Denunciations, Derogations
Status as of 19/07/2019

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: 01/10/2004 -
Articles concerned : -

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: 01/10/2004 -
Articles concerned : 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: 01/10/2004 -
Articles concerned : 3

Declaration contained in a Declaration from the Ministry of Taxes of the Republic of Azerbaijan, dated 23 May 2014, registered at the Secretariat General of the OECD on 23 September 2014 - Or. Engl. and confirmed at the time of the ratification of the Protocol, on 29 May 2015.

Pursuant to Article 4, paragraph 3, of the Convention on Mutual Administrative Assistance in Tax Matters, according to the national legislation of the Republic of Azerbaijan, its competent authorities may inform its resident or national before transmitting information concerning him, in conformity with Article 5 and Article 7 of the Convention.

Period covered: 01/09/2015 -
Articles concerned : 5, 7

Declaration contained in a Declaration from the Ministry of Taxes of the Republic of Azerbaijan, dated 23 May 2014, registered at the Secretariat General of the OECD on 23 September 2014 - Or. Engl. and confirmed at the time of the ratification of the Protocol on 29 May 2015.

The Republic of Azerbaijan will apply the provisions of the Convention and the Protocol only in respect of the States Parties with which the Republic of Azerbaijan has diplomatic relations.

Period covered: 01/09/2015 -
Articles concerned : -

Declaration transmitted by the Embassy of the Republic of Azerbaijan in France to the Secretariat General of the OECD on 24 May 2018 - Or. Engl.

Declaration on the effective date for exchanges of information under the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information.
Period covered: 24/05/2018 -
Articles concerned : 28


Source : Treaty Office on http://conventions.coe.int - * Disclaimer.