Azerbaijan: Income Tax

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Online Marketplace Taxation, Nationalization Of Strategic Investments

On 13 February 2026, the Milli Maclis approved the bill, which became Law No. 355-VIIQD, amending the Tax Code in its third, last, reading, introducing mandatory registration for non-resident e-commerce businesses...

Bureau 28a

🗞️ 2026 Tax 🪙 Package

Law No. 297-VIIQD of 9 December 2025 introduces a statutory cooperative compliance regime, extends mandatory electronic submission channels, incentivizes cashless-transactions, and reforms depreciation...

Bureau 28a

2026 Tax Update Highlights

Law No. 297 -VIIQD of 9 December 2025 introduces a statutory cooperative compliance regime, extends mandatory electronic submission channe ls, incentivizes cashless...

Bureau 28a

Tests Of Doing Business And Penalties For Unregistered Entities Considered As Doing Business In Azerbaijan

In accordance with the legislation of the Republic of Azerbaijan, "doing business without state registration" means the systematic conduct of entrepreneurial activities aimed at generating income by a person...

Azerbaijan Commercial

GI

GRATA International

2024 And 2025 Tax Digests

Bureau 28a

Tax 🪙 Digests 📒 Shareholder ⚡ E-Platform

Bureau 28a

Update On Tax Treaties 🤝, Charter Capital 💰

Bureau 28a

Updated List Of Tax Offshores

Bureau 28a

Taxation: Highlights 🚨 Of 2023 Amendments

Bureau 28a

Benefits For Technological Parks' Residents Introduced

BM

BM Morrison Partners LLC

The Amount Of Penalty For Violation Of The Rules And Procedure For Submission Of Reports To The Tax Authorities By Transnational Corporations (Whose Turnover Exceeds 750 Million AZN) Is Increased

GI

GRATA International

Amendments Were Made To The Tax Code Providing For The Application Of Incentives To Activities In The Field Of Production Of Agricultural Products And Foodstuffs Were Adopted

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GRATA International

A Number Of Amendments Were Made To The Tax Code Of The Republic Of Azerbaijan

GI

GRATA International

Поправки В Законодательстве Азербайджанской Республики В Связи С Предоставлением Налоговых И Иных Льгот По Отношению К Деятельности На Освобождённых

GI

GRATA International

2026 Tax Update Highlights

Bureau 28a

📜⚖️ 2025 Legal Landscape Report 🌍 — The Digest

Azerbaijan Anti-trust

Bureau 28a

Contracts As The All-powerful Tool Against The CEF

Azerbaijan Technology

LL

Legalize Law Firm

Freight-Forwarding

Azerbaijan Transport

Bureau 28a

February 2026 Legal Update - Tax Reform: E-Commerce, Exemptions

Bureau 28a

Поправки В Законодательство Азербайджанской Республики В Связи С Предоставлением Лицам, Осуществляющим Деятельность В Сфере Информационных Технологий

С 1 января 2023 года вступят в силу ряд поправок в законодательство Азербайджанской Рес

GI

GRATA International

Amendments To The Legislation Of The Republic Of Azerbaijan Establishing Tax And Other Incentives In Relation To Activities In The Liberated Territories Of Azerbaijan Will Take Effect

From 1 January 2023 a number of amendments to the legislation of the Republic of Azerbaijan establishing tax and other incentives in relation to activities in the liberated territories...

GI

GRATA International

Amendments To The Legislation Of The Republic Of Azerbaijan In Connection With The Provision Of Tax And Other Benefits To Persons Engaged In Activities In The Field Of Information Technology

From 1 January 2023 a number of amendments to the legislation of the Republic of Azerbaijan in connection with the provision of tax and other incentives to persons engaged in activities...

GI

GRATA International

Business Relocation To Azerbaijan

Benefits of relocation of business to Azerbaijan:

Azerbaijan Government

GI

GRATA International

Amendments To The Legislation In The Republic Of Azerbaijan

Azerbaijan Employment

GI

GRATA International

Law Of Republic Of Azerbaijan On Food Safety

Azerbaijan Healthcare

BM

BM Morrison Partners LLC

Azerbaijan Amends Tax Laws Relating To CFCs, Tax Havens, Transfer Pricing

BM

BM Morrison Partners LLC

Amendments To Gambling Regulations

Azerbaijan Media & IT

GI

GRATA International

Agreement Of Profit Reallocation To Address Digitalisation Of Economy

BM

BM Morrison Partners LLC

Adoption Of The Rules Regarding Implementation Of Article 111.3 Of The Tax Code

GI

GRATA International

On July 23, 2021 Was Adopted A Law Of The Republic Of Azerbaijan Dated July 9, 2021 #360-VIQD On Making Amendments

Azerbaijan Litigation

GI

GRATA International

Tax Developments - February 2019 Legal Update

BM

BM Morrison Partners LLC

New Amendments To The Tax Code

D

Dentons

New Rules On Investment Promotion In Azerbaijan

Azerbaijan Government

D

Dentons

On July 23, 2021 Was Adopted A Law Of The Republic Of Azerbaijan Dated July 9, 2021 #360-VIQD On Making Amendments

On July 23, 2021 was adopted a Law of the Republic of Azerbaijan dated July 9, 2021 #360-VIQD On making Amendments to the Labor Code, Civil Procedural Code, Family Code, Civil Code, Tax Code...

Azerbaijan Litigation

GI

GRATA International

Tax Developments - February 2019 Legal Update

A new concept introduced into the Code concerns definitions of an SME cluster company and SME cluster participant.

BM

BM Morrison Partners LLC

New Amendments To The Tax Code

Below is general summary of the changes introduced by the Amendment Law.

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Dentons

New Rules On Investment Promotion In Azerbaijan

On 18 January 2016 the President of the Republic of Azerbaijan signed a Decree On additional measures in connection with the promotion of investments.

Azerbaijan Government

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Dentons

Highlights Of Tax Code Amendments In 2016

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Dentons

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