The agreement between the Azerbaijan Republic and the Republic of Tajikistan on avoidance of double taxation and prevention of tax avoidance on the income and the capital

of August 13, 2007

The Azerbaijan Republic and the Republic of Tajikistan, being guided by the aspiration to develop and strengthen economic, scientific, technical and cultural cooperation between both States, decided to sign this agreement "About Avoidance of Double Taxation and Prevention of Tax Avoidance on the Income and the Capital" and agreed as follows:

Article 1. Persons to whom the Agreement is applied

This agreement is applied to persons who are residents of one or both Contracting States.

Article 2. Taxes to which the Agreement extends

1. This agreement is applied to taxes on the income and the capital levied on behalf of Contracting States or its administrative-territorial divisions or regional authorities irrespective of method of their collection.

2. All types of tax levied from total of income, from the total amount of the capital, or from separate elements of the income or the capital including taxes on the income from alienation of personal and real estate, taxes levied from the total amount of the salary or salary paid by the companies and also the taxes levied from the income from capital gain are considered as taxes on the income (profit) and the capital.

3. In particular, treat the taxes operating now to which action of this agreement extends:

a) in the Azerbaijan Republic:

* income tax of legal entities;

* income tax;

* property tax; and

* land tax

(further the referred to as "Azerbaijani taxes")

b) in the Republic of Tajikistan:

* the income tax from physical persons (tax on the income of physical persons);

* tax on the income (profit) of legal entities;

* non-personal tax;

(further the referred to as "Tajik taxes");

4. This agreement is applied also to any to similar or in essence to similar taxes which will be levied after the signature of this agreement in amendment or instead of the existing taxes. Competent authorities of Contracting States will notify each other on any essential changes which will be made to their tax legislations.

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