The convention between the Government of the Azerbaijan Republic and the Government of the Republic of Moldova on avoidance of double taxation and prevention of tax avoidance on the income and property

of November 27, 1997

Government of the Azerbaijan Republic and Government of the Republic of Moldova,

wishing to sign the Convention on avoidance of double taxation and prevention of tax avoidance on the income and property,

agreed as follows:

Article 1. Persons to whom the Convention is applied

1. This Convention is applied to persons which are residents of one or both Contracting States.

Article 2. Taxes to which the Convention extends

1. This Convention is applied to taxes on the income and property, the collectable Contracting State or its territorial and administrative divisions, or regional authorities, irrespective of method of their collection.

2. All taxes levied from the total amount of the income on total cost of property or from their separate elements, including taxes on the income from alienation of personal or real estate, taxes levied from the total amount of the salary or salary paid by the companies, and also tax, levied from the income from property surplus are considered as taxes on the income and on property.

3. The existing taxes to which the Convention extends are in particular:

a) in Azerbaijan:

(I) income tax of the companies and organizations;

(II) the income tax from physical persons;

(III) property tax;

b) in Moldova:

(I) income tax (income) of the companies;

(II) the income tax from physical persons;

(III) non-personal tax.

4. This Convention is applied also to all similar or identical taxes which will be levied in addition to the existing taxes, or instead of them, by one of Contracting States after signature date of this Convention.

Competent authorities of Contracting States will notify each other on the essential changes made to their tax legislation.

Article 3. General determinations

1. For the purposes of this Convention if other does not follow from context:

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