Japan, Azerbaijan tax treaty to enter into force next month

Japan’s tax treaty with Azerbaijan will enter into force on August 4, 2023.

The treaty will come into effect for both countries on January 1, 2024.

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.