On 19 December 2017, the Danish parliament approved for ratification the pending income tax treaty with Azerbaijan ({News-2017-06-02/T/3-previous coverage}). The treaty, signed 17 February 2017, is the first of its kind between the two countries, although the 1986 tax treaty between Denmark and the former Soviet Union had applied in respect of Azerbaijan, but was terminated. The new treaty will enter into force once the ratification instruments are exchanged and will apply from 1 January of t…