The agreement between the Government of the Republic of Uzbekistan and the Government of the Azerbaijan Republic on cooperation, mutual assistance and exchange of information in the field of fight against offenses of the tax legislation

of June 18, 1997

The government of the Republic of Uzbekistan and the Government of the Azerbaijan Republic which are hereinafter referred to as with the Parties, being guided by the existing national legal system and the international obligations of the states, proceeding from mutual interest in effective solution of the tasks connected with the prevention, identification and suppression of tax offenses, attaching importance to use for this purpose of all legal and other 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 for the prevention, identification and suppression of the tax offenses carried to maintaining competent authorities of the Parties.

2. Provisions of this agreement do not affect the right and obligations following from other international treaties which participants are the Parties.

Article 2. Competent authorities

1. For the purposes of this agreement competent authorities of the Parties are: from the Uzbekistan Side - the State Tax Committee

Republic of Uzbekistan; from the Azerbaijani Side - the Ministry of Finance and the Main state tax authorities of the Azerbaijan Republic.

2. In case of change of the official name of competent authorities of the Party without delay will notify on this each other in writing through diplomatic channels.

Article 3. Forms of cooperation

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

- exchange of information about the national taxation systems, about changes and amendments in tax legislations, and also methodical recommendations about the organization of fight against tax offenses, about creation and functioning of the information systems used in fight against tax offenses;

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