May 19, 2021
Ministry of Finance
Negotiations for Tax Convention with Azerbaijan will be Initiated
[Provisional translation]
1. The Government of Japan and the Government of the Republic of Azerbaijan will initiate negotiations for the new Convention replacing the current Tax Convention (Convention between the Government of Japan and the Government of the Union of Soviet Socialist Republics for the Avoidance of Double Taxation with respect to Taxes on Income) which entered into force in 1986.
2. The negotiations will take place from May 20.
* The result of the negotiations will not affect the application of the current Tax Convention between Japan and the countries other than the Republic of Azerbaijan.