On 1 May 2020, the Azerbaijan parliament approved the law for the ratification of the amending protocol to the mutual assistance agreement between the members of the Commonwealth of Independent States (CIS). The protocol, signed 2 November 2018, includes provisions regarding the electronic exchange of information for tax purposes.
Other CIS member states include Armenia, Belarus, Kazakhstan, Kyrgyzstan, Moldova, Russia, Tajikistan, Turkmenistan, Ukraine, and Uzbekistan.