LAW OF THE AZERBAIJAN REPUBLIC

of November 17, 2017 No. 862-VQD

About introduction of amendments to the Law of the Azerbaijan Republic "About investment funds"

Being guided by Item 10 of part I of article 94 of the Constitution of the Azerbaijan Republic, in connection with application of the Law of the Azerbaijan Republic "About introduction of amendments to the Tax Code of the Azerbaijan Republic" of December 16, 2016 the Majlis of the Azerbaijan Republic decides Millie's No. 454-VQD:

In the Law of the Azerbaijan Republic "About investment funds" (Collection of the legislation of the Azerbaijan Republic, 2010, No. 11, Article 950; 2014, No. 10, Article 1161; 2015, No. 11, Article 1261; 2016, No. 3, Article 412, No. 4, Article 642, No. 12, Article 2002; No. 792-VQD) at the end of Article 25.11.6 point to replace the Law of the Azerbaijan Republic of October 2, 2017 with semicolon and to add with Article 25.11.7 of the following content:

"25.11.7. when opening the account to legal entities and physical persons of foreign states or provision of financial services by it in the territory of the Azerbaijan Republic, according to the international treaties of the Azerbaijan Republic providing exchange of tax and financial data based on requirements of article 76-1 of the Tax Code of the Azerbaijan Republic to provide the information on it to authorities of these foreign states.".

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