Several significant amendments have been made to the Labor Code of the Republic of Azerbaijan. The amendments, which came into effect on August 12, 2024, pri...
A number of amendments have been made to the Laws of the Republic of Azerbaijan 'On Tobacco and Tobacco Products' and 'On Licenses and Permits.' These amendm...
Until now, no specific legal implications of failure to make initial capital contribution were prescribed by the laws. It was interpreted as a matter left to...
With the new changes, medical certificates are obtained by insured persons and insurers through the "Unified Health Information System" of the Ministry of He...
Azerbaijan business trip rules regulate business travel allowances determined for the employees which are tax deductible expenses for income tax purposes. Ac...
The new law “On Public Procurement” was adopted On July 14 2023. For the purposes of this article, we refer to it as Public Procurement Law of Azerbaijan 202...
Once the Competition Code enters into force, previous laws, i.e. the Law on Antitrust Activities, the Law on Unfair Competition and the Law on Natural Monopo...
As a general rule under the Tax Code of Azerbaijan, business to business e-commerce is subject to Azerbaijani VAT (18%) where the payer of the e-commerce (e-...
Effective from 2020 the Tax Code of Azerbaijan will be amended. In this article, we summarize the...
The concept of “transfer prices” is newly introduced into Azerbaijani tax law. The transfer prici...
Update on the practice of authorized capital increase in Azerbaijan
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