The OECD has announced that Azerbaijan signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI) on 20 November 2023. According to Azerbaijan's provisional list of reservations and notifications, Azerbaijan intends to have the MLI cover 54 of its tax treaties. For the MLI to become effective for a particular treaty, both parties to a treaty must have included the treaty as a covered agreement, and both must have completed the required procedures for t…