Entry into force of the Tax Convention between Japan and Azerbaijan

July 5, 2023

 

Japan has officially notified Azerbaijan that it has completed the necessary internal procedures 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). With this notification, all required steps for the Convention's entry into force have been finalized.

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The Convention will enter into force on August 4, 2023, and will apply as follows:

• In Japan:

  • For taxes based on a taxable year, starting from any taxable year beginning on or after January 1, 2024.

  • For taxes not based on a taxable year, starting from January 1, 2024.

• In Azerbaijan:

  • For taxes withheld at source, for income earned on or after January 1, 2024.

  • For other taxes, for any fiscal year beginning on or after January 1, 2024.

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Provisions related to the exchange of information and assistance in tax collection will be effective from August 4, 2023, regardless of the tax year.

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Note: The new Convention does not affect the existing agreement between Japan and countries other than Azerbaijan.

 

Source: https://www.mofa.go.jp/press/release/press4e_003282.html