The Azerbaijan government reportedly submitted a proposal in parliament on 16 November 2022 to introduce a corporate income tax exemption on the income of resident entities engaged in the production of agricultural products, as well as an exemption on dividends received by corporate shareholders from such resident entities. The exemption is to apply for one year, from 1 January to 31 December 2023. Further, a 50% income tax exemption is proposed for resident entities engaged in the production…