Agreements on cooperation in tax matters

№	Country	Name	Date and place of signing	Date of entry into force
Bilateral agreements on cooperation in tax matters
1	USA	Agreement between the Government of the Republic of Azerbaijan and the Government of the United States of America to Improve International Tax Compliance and to Implement FATCA	09.09.2015 Baku	05.11.2015
2	Argentine	Agreement between the Republic of Azerbaijan and the Argentine Republic on the exchange of tax information	17.12.2012 Baku	22.04.2013
3	Belarus	Agreement between the Government of the Azerbaijan Republic and the Government of the Republic of Belarus on cooperation and mutual assistance on matters of compliance with tax legislation	05.11.2004 Baku	19.08.2005
3	Belarus	The Protocol on Amendments and Additions to the 5 November 2004 Agreement between the Government of the Azerbaijan Republic and the Government of the Republic of Belarus on cooperation and mutual assistance on matters of compliance with tax legislation	21.11.2004 Baku	17.03.2014
4	Czech Republic	Agreement on cooperation in the area of the Tax Administration’s activity between the Ministry of Taxes of the Republic of Azerbaijan and the Ministry of Finance of the Czech Republic	11.09.2007 Baku	28.01.2008
5	Estonia	Memorandum of cooperation in the area of the Tax Administration’s activities between the Ministry of Taxes of the Republic of Azerbaijan and Estonian Tax and Customs Board	27.04.2009 Baku	31.07.2009
6	France	Agreement on technical cooperation between the Ministry of Taxes of the REpublic of Azerbaijan and the General Directorate of Public Finances of the Ministry of Budget, Public Accounts and Public Service of the French Republic	09.12.2009 Paris	29.03.2010
7	Georgia	Agreement between the Government of the Azerbaijan Republic and the Government of Georgia on cooperation and mutual assistance on matters of compliance with tax legislation	18.02.1997 Baku	10.07.1997
		Agreement between the Government of the Republic of Azerbaijan and the executive power of Georgia on cooperation in the field of struggle against economic and financial violations	09.11.1998 Baku	06.04.1999
		Agreement between the Ministry of Taxes of the Republic of Azerbaijan and the Ministry of Finance of Georgia on cooperation and mutual assistance	14.06.2004 Tbilisi
8	Kazakhstan	Agreement between the Government of the Republic of Azerbaijan and the Government of the Republic of Kazakhstan on cooperation in the field of combating economical and financial offences, as well as returning illegally exported currency	22.10.1999 Astana	21.08.2000
8	Kazakhstan	Agreement between the Government of the Republic of Azerbaijan and the Government of the Republic of Kazakhstan on cooperation and mutual assistance on matters of compliance with tax legislation	10.06.1997 Almaty	18.09.1998
9	Kyrgyzstan	Agreement between the Government of the Republic of Azerbaijan and the Government of the Republic of Kyrgyzstan on cooperation and mutual assistance on matters of compliance with tax legislation	30.03.2012 Baku	02.04.2013
10	Croatia	Memorandum of Understanding between the Ministry of Economy of the Republic of Azerbaijan and the Ministry of Finance of the Republic of Croatia on exchange of information and assistance in the recovery of tax claims	20.10.2021 Baku	07.01.2022
11	Latvia	Agreement between the Ministry of Taxes of the Republic of Azerbaijan and the State Revenue Service of the Republic of Latvia on mutual administrative assistance and exchange of information on matters of tax legislation compliance	17.01.2011 Riga	17.01.2011
12	Lithuania	Agreement between the Ministry of Taxes of the Republic of Azerbaijan and the State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania on exchange of information in tax matters	13.09.2007 Vilnius
		Memorandum of Understanding between between the Ministry of Taxes of the Republic of Azerbaijan and the State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania on mutual administrative assistance in the field of exchange of information and recovery of tax claims	27.10.2017 Vilnius	16.01.2018
		Agreement between the Ministry of Taxes of the Republic of Azerbaijan and the Financial Crime Investigation Service under the Ministry of the Interior of the Republic of Lithuania on cooperation in combating tax offences	02.04.2004 Vilnius	20.12.2010
		Agreement on technical cooperation between the Ministry of Taxes of the Republic of Azerbaijan and the State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania	05.05.2011 Baku	05.05.2011
13	Hungary	Memorandum between the Ministry of Taxes of the Republic of Azerbaijan and the Ministry for National Economy of the Republic of Hungary for the cooperation in the field of tax administration	11.11.2011 Baku	27.02.2012
13	Hungary	Memorandum of Understanding between the State Tax Service under the Ministry of Economy of the Republic of Azerbaijan and the National Tax and Customs Administration of Hungary on exchange of information and assistance in the recovery of tax claims	17.07.2020 Baku	21.10.2020
14	Moldova	Agreement between the Government of the Republic of Azerbaijan and the Government of the Republic of Moldova on cooperation and mutual assistance on matters of compliance with tax legislation	27.11.1997 Baku	08.01.1999
14	Moldova	Agreement between the Government of the Republic of Azerbaijan and the Government of the Republic of Moldova on exchange of information and cooperation in the field of combating tax offences	23.04.2008 Baku	26.08.2010
15	Uzbekistan	Agreement between the Government of the Republic of Azerbaijan and the Government of the Republic of Uzbekistan on cooperation, mutual assistance and exchange of information in the field of combating violations of tax legislation	18.06.1997 Tashkent	04.08.1997
		Agreement between the Government of the Republic of Azerbaijan and the Government of the Republic of Uzbekistan on cooperation in the field of combating economical and financial offences	26.02.1998 Baku	27.11.1999
		Agreement between the Government of the Republic of Azerbaijan and the Government of the Republic of Uzbekistan on cooperation over combating crimes	25.07.2000 Baku	09.07.2001
		Agreement between the Government of the Republic of Azerbaijan and the Government of the Republic of Uzbekistan on cooperation and exchange of information in tax matters	11.09.2008 Baku	29.07.2009
16	Poland	Agreement between the Government of the Republic of Azerbaijan and the Government of the Republic of Poland on cooperation in combating international terrorism, organized crime and others	04.06.2008 Warsaw	22.05.2015
17	Russia	Agreement between the Government of the Republic of Azerbaijan and the Government of the Russian Federation on cooperation and exchange of information in the field of combating violations of tax	25.01.2002 Moscow	05.04.2002
17	Russia	Agreement between the Government of the Republic of Azerbaijan and the Government of the Russian Federation on cooperation and mutual assistance on matters of compliance with tax legislation	09.01.2001 Baku	27.04.2001
18	Turkey	Protocol on cooperation between the Ministry of Taxes of the Republic of Azerbaijan and the Ministry of Finance of the Republic of Turkey	12.03.2001 Ankara	12.03.2001
19	Turkmenistan	Memorandum on cooperation in the area of Tax Administrations’ activity between the Ministry of Taxes of the Republic of Azerbaijan and the Ministry of Finance of Turkmenistan	08.08.2017 Baku	13.12.2017
20	Ukraine	Agreement on cooperation between the ministry of Taxes of the Republic of Azerbaijand and State Tax Administration of Ukraine	14.02.2002 Kiev	20.02.2003
Multilateral agreements on cooperation in tax matters
21	CIS	Agreement between CIS member states on cooperation and mutual assistance on matters of compliance with tax legislation and combating offences in this field	04.06.1999 Minsk	in respect of the Republic of Azerbaijan: 27.12.2002
		Agreement on cooperation in combating tax offences between CIS member states	03.06.2005 Tbilisi	in respect of the Republic of Azerbaijan: 14.08.2007
		Protocol on the exchange of information in electronic form between the CIS member states for the implementation of tax administration	02.11.2018 Nur-Sultan	Ain respect of the Republic of Azerbaijan: 16.07.2020
22	OECD və COE	Joint Council of Europe/OECD Convention on mutual administrative assistance in tax matters	25.01.1988 Strasbourg	in respect of the Republic of Azerbaijan: 09.12.2003
		Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information	01.06.2017	in respect of the Republic of Azerbaijan: 01.07.2017
		Multilateral Competent Authority Agreement on the exchange of country-by-country reports	12.03.2021	in respect of the Republic of Azerbaijan:2021

Note: in total 94 international agreements were signed, including:

agreements for the avoidance of double taxation with 55 countries;

9 bilateral (with 8 countries) and 2 multilateral agreements on cooperation and mutual assistance on matters of compliance with tax legislation;

9 bilateral (with 7 countries) and 1 multilateral agreements on cooperation in combating tax offences;

10 bilateral (with 10 countries) agreements on cooperation;

5 bilateral (with 4 countries) and 3 multilateral agreements on exchange of information.