The income tax treaty between Azerbaijan and the Slovak Republic will enter into force on 1 April 2024. The treaty, signed 7 June 2023, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Azerbaijani tax on income of physical persons and tax on profit of legal persons. It covers Slovak tax on income of individuals and tax on income of legal persons.
Residence
If a person other than an individual is considered resident in both Contracting States, the compe…