Azerbaijan
A. Progress in the implementation of the minimum standard
Azerbaijan has 54 tax agreements in force, as reported in its response to the Peer Review questionnaire. None of those agreements comply with the minimum standard.
Azerbaijan signed the MLI on 20 November 2023, listing its non-compliant agreements. The agreements modified by the MLI will come into compliance with the minimum standard once the provisions of the MLI take effect.
Azerbaijan has signed a bilateral complying instrument with respect to its agreement with Japan.
Azerbaijan indicated in its response to the Peer Review questionnaire that steps have been taken (other than under the MLI) to implement the minimum standard in its agreement with Türkiye.
Azerbaijan is implementing the minimum standard through the inclusion of the preamble statement and the PPT.1
In their responses to the Peer Review Questionnaire, Germany, Norway and Switzerland indicated that their agreements with Azerbaijan did not give rise to material treaty shopping concerns for their respective jurisdictions.
B. Conclusion
Azerbaijan has given effect to its plan for the implementation of the minimum standard in its agreements with Austria, Belarus, Belgium, Bosnia and Herzegovina, Bulgaria, Croatia, China (People’s Republic of), Canada, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Georgia, Hungary, Iran, Israel, Italy, Jordan, Kazakhstan, Korea, Latvia, Lithuania, Luxembourg, Malta, Moldova/, Montenegro, Netherlands, Norway, North Macedonia, Pakistan, Poland, Qatar, Romania, the Russian Federation, San Marino, Saudi Arabia, Slovenia, Sweden, Switzerland, Spain, Serbia, Ukraine, the United Arab Emirates, the United Kingdom, Uzbekistan and Viet Nam, by signing the MLI in November 2023 and listing those agreements to be covered.
← 1. For its agreements listed under the MLI, Azerbaijan is implementing the preamble statement (Article 6 of the MLI) and the PPT (Article 7 of the MLI).