Press Releases

1. Today, Japan sent to Azerbaijan the notification confirming that its internal procedures necessary for the entry into force of the “Convention between Japan and the Republic of Azerbaijan for the Elimination of Double Taxation with respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance” (hereinafter referred to as “the Convention”) (signed on December 27, 2022) were completed. Thus, all the necessary procedures for the entry into force of the Convention have been completed.
2. The Convention, therefore, will enter into force on August 4, 2023 (the thirtieth day after the date of receipt of the latter notification) and will have effect:

• (a) in Japan:
  • (i) with respect to taxes levied on the basis of a taxable year, for taxes for any taxable years beginning on or after January 1, 2024;
  • (ii) with respect to taxes levied not on the basis of a taxable year, for taxes levied on or after January 1, 2024;
• (b) in Azerbaijan:
  • (i) with respect to taxes withheld at source, for income derived on or after January 1, 2024;
  • (ii) with respect to other taxes, for taxes chargeable for any fiscal year beginning on or after January 1, 2024.

3. The provisions concerning the exchange of information and the assistance in the collection of taxes will have effect from August 4, 2023, without regard to the date on which the taxes are levied or the taxable year to which the taxes relate.

[Note] The Convention will not affect the existing Convention (Convention between the Government of Japan and the Government of the Union of Soviet Socialist Republics for the Avoidance of Double Taxation with respect to Taxes on Income) applicable between Japan and the countries other than the Republic of Azerbaijan.

[Attachment] Convention between Japan and Azerbaijan for the Elimination of Double Taxation with respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance (English (PDF) / Japanese (PDF))