The new income tax treaty between Azerbaijan and Japan entered into force on 4 August 2023. The treaty, signed 27 December 2022, replaces the 1986 tax treaty between Japan and the former Soviet Union as it applies with respect to Azerbaijan and Japan.
Taxes Covered
The treaty covers Azerbaijani tax on income of physical persons and tax on profit of legal persons. It covers Japanese income tax, corporation tax, special income tax for reconstruction, local corporation tax, and local inhabita…