The income tax treaty between Azerbaijan and Sweden entered into force on 31 December 2016. The treaty, signed 10 February 2016, is the first of its kind directly between the two countries, although the 1981 income and capital tax treaty between Sweden and the former Soviet Union had applied in respect of Azerbaijan but was terminated.
Taxes Covered
The treaty covers Azerbaijani tax on profit of legal persons and income tax on physical persons. It covers the Swedish national income tax, wi…