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Rules of administration of the international agreements about avoidance of double taxation signed between the Azerbaijan Republic and other states

of November 19, 2007 No. 0717040100891300

Rules of administration of the international agreements about avoidance of double taxation signed between the Azerbaijan Republic and other states (further "Governed") determine rules of ensuring execution of international agreements of the Azerbaijan Republic about avoidance of double taxation concerning taxes on the income and on property.

1. General provisions

For the purposes of these rules:

1.1. "International agreement" - the international agreement about avoidance of double taxation concerning taxes on the income and on property which the Azerbaijan Republic concluded with any other state;

1.2. "Other Contracting State" - other state with which the Azerbaijan Republic signed the international agreement;

1.3. "Person" - any physical person or legal entity and any other consolidation of persons;

1.4. "Company" - any corporate education or any organization considered for the purposes of the taxation as corporate education;

1.5. "The state of source or arrangement" - the state where there is income, or is located property;

1.6. "State of residence" - The state where the taxpayer according to provisions of the international agreement, is resident for the purposes of the taxation;

1.7. "Person paying the income (tax agent)" - the person paying the income to the nonresident and obliged to estimate tax on this income, to hold it at the nonresident and to list to destination;

1.8. "Limited tax liability" - taxation of the income or property in the state of source at the limited rate of tax established in the international agreement;

1.9. "Release" - not taxation of the income or property in the state of source or arrangement;

1.10. "Competent authority" - the executive bodies of the Azerbaijan Republic and other Contracting State determined in the corresponding international agreement as competent authorities for the purpose of these agreements;

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