The agreement between the Government of the Russian Federation and the Government of the Azerbaijan Republic on cooperation and exchange of information in the field of fight against violations of the tax legislation

of January 25, 2002

The government of the Russian Federation and the Government of the Azerbaijan Republic which are referred to as further with the Parties

being guided by the legislation and the international obligations of the states, in particular, provisions of the Treaty of friendship, cooperation and mutual safety between the Russian Federation and the Azerbaijan Republic signed in Moscow on July 3, 1997

proceeding from mutual interest in effective solution of the tasks connected with the prevention, identification and suppression of violations of the tax legislation and ensuring economic safety of the states

attaching importance to use for this purpose of all legal opportunities,

agreed as follows:

Article 1 Subject of the agreement

1. Subject of this agreement is the cooperation of competent authorities of the Parties for the purpose of the organization of effective fight against violations of the tax legislation.

2. This agreement does not affect the rights and obligations of the Parties following from international treaties on rendering legal assistance on civil and criminal cases which participants are the Russian Federation and the Azerbaijan Republic.

Article 2 Terms

In this agreement the following terms are used:

"competent authority":

from the Russian Side - the Federal Tax Police Service of the Russian Federation;

from the Azerbaijani Side - the Ministry of taxes of the Azerbaijan Republic.

In case of change of the official name of competent authorities of the Parties they without delay notify on this each other;

"violations of the tax legislation" - tax offenses and violations, obligations on fight against which are assigned to competent authorities of the Parties.

Article 3 of Form of cooperation

The parties within this agreement use the following forms of cooperation:

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