On 29 May 2015, Azerbaijan deposited the ratification instrument for the 2010 protocol to the OECD-Council of Europe Convention on Mutual Administrative Assistance in Tax Matters. The protocol brings the convention in line with OECD standard for information exchange, and will enter into force and apply in Azerbaijan on 1 September 2015.
Azerbaijan signed the original convention in 2003, and it entered into force in the country on 1 October 2004.