According to a 24 May 2019 update from the Azerbaijan Ministry of Taxes, the income and capital tax treaty with Jordan entered into force on 15 February 2016. The treaty, signed 5 May 2008, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Azerbaijan income tax on natural persons, profit tax on legal persons, property tax, and land tax. It covers Jordan income tax.
Service PE
The treaty includes the provision that a permanent establishment will be deem…