July 5, 2023
Ministry of Finance
New Tax Convention with Azerbaijan will Enter into Force
[Provisional translation]
1. Today, mutual notifications necessary for the entry into force of the “Convention between Japan and the Republic of Azerbaijan for the Elimination of Double Taxation with respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance” (signed on December 27, 2022) were completed between the Government of Japan and the Government of the Republic of Azerbaijan. 2. This Convention, accordingly, will enter into force on August 4, 2023 (the thirtieth day after the date of completion of the mutual notifications) and will have effect:
(a) in Japan:
(i) with respect to taxes levied on the basis of a taxable year, for taxes for any taxable years beginning on or after January 1, 2024;
(ii) with respect to taxes levied not on the basis of a taxable year, for taxes levied on or after January 1, 2024;
(b) in the Republic of Azerbaijan:
(i) with respect to taxes withheld at source, for income derived on or after January 1, 2024;
(ii) with respect to other taxes, for taxes chargeable for any fiscal year beginning on or after January 1, 2024.
The provisions concerning the exchange of information and the assistance in the collection of taxes will have effect from August 4, 2023, without regard to the date on which the taxes are levied or the taxable year to which the taxes relate.
* This Convention will not affect the existing 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) applicable between Japan and the countries other than the Republic of Azerbaijan
【Reference】 Texts and Outline of the Convention
・“Convention between Japan and the Republic of Azerbaijan for the Elimination of Double Taxation with respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance”（Japanese(PDF:217KB)
・English(PDF:249KB)） ・Outline of the Convention
→ New Tax Convention with Azerbaijan was Signed (December 27, 2022)