DT2850 - Double Taxation relief Manual: Guidance by country: Azerbaijan: Agreements in force
Title: Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of Azerbaijan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital Gains
Signed: 23 February 1994
Statutory Instrument number: SI 1995 No. 762
Entered into force: 3 October 1995
Has effect:
- in Azerbaijan from 1 January 1996
- in the UK, in respect of income tax and capital gains tax, from 1996-97; in respect of corporation tax, from 1 April 1996
The former Soviet Union agreement (SI 1986 No.224) applied until the dates from which the above convention had effect.
The text of the convention currently in force can be found at the following link: https://www.gov.uk/government/publications/azerbaijan-tax-treaties