* The “Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting” signed by the Republic of Azerbaijan on November 20, 2023, was approved by the Milli Majlis by Law No. 1165-VIQ dated 31.05.2024. The Multilateral Convention entered into force in relation to Azerbaijan on 01.01.2025, and from the aforementioned date, appropriate amendments were made to the texts of international agreements on the elimination of double taxation concluded by the Republic of Azerbaijan with a number of states.
Text of the Multilateral Convention and List of Reservations and Notifications of the Republic of Azerbaijan: AZ | ENG
| O/N | Countries | Date of signature | Date of Entry into Force | Date of entry into Effect | Agreements | * Amended text of the Agreements as a result of impact of the Multilateral Convention | ||||
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| Az | Rus | Eng | Az | Rus | Eng | |||||
| 1 | Federal Republic of Germany | 25.08.2004 | 28.12.2005 | 01.01.2006 |  |
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| 2 | The Republic of Austria | 04.07.2000 | 23.02.2001 | 01.01.2002 | |
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| 3 | The Republic of Belarus | 08.08.2001 | 29.04.2002 | 01.01.2003 | |
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| 4 | The Kingdom of Belgium | 18.05.2004 | 12.08.2006 | 01.01.2007 | |
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| 5 | United Arab Emirates | 20.11.2006 | 25.07.2007 | 01.01.2008 | |
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| 6 | Bosnia and Herzegovina | 18.10.2012 | 26.12.2013 | 01.01.2014 | |
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| 7 | The United Kingdom of Great Britain and Northern İreland | 23.02.1994 | 03.10.1995 | 01.01.1996 | |
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| 8 | The Republic of Bulgaria | 12.11.2007 | 25.11.2008 | 01.01.2009 | |
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| 9 | The Kingdom of Denmark | 17.02.2017 | 31.12.2017 | 01.01.2018 | |
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| 10 | Czech Republic | 24.11.2005 | 16.06.2006 | 01.01.2007 | |
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| 11 | People's Republic of China | 17.03.2005 | 17.08.2005 | 01.01.2006 | |
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| 12 | The Republic of Estonia | 30.10.2007 | 27.11.2008 | 01.01.2009 | |
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| 13 | The Republic of Finland | 29.09.2005 | 29.11.2006 | 01.01.2007 | |
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| 14 | The French Republic | 20.12.2001 | 01.10.2005 | 01.01.2006 | |
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| 15 | Georgia | 18.02.1997 | 01.12.1997 | 01.01.1998 | |
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| 16 | The Hashemite Kingdom of Jordan | 05.05.2008 | 15.02.2016 | 01.01.2017 | |
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| 17 | The Islamic Republic of Iran | 10.03.2009 | 25.01.2010 | 01.01.2011 | |
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| 18 | Kingdom of Sweden | 10.02.2016 | 22.12.2016 | 01.01.2017 | |
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| 19 | The Swiss Confederation | 23.02.2006 | 13.07.2007 | 01.01.2008 | |
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| 20 | The Kingdom of Spain | 23.04.2014 | 13.01.2021 | 01.01.2022 | |
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| 21 | The State of Israel | 13.12.2016 | 28.12.2017 | 01.01.2018 | |
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| 22 | The Italian Republic | 21.07.2004 | 28.04.2010 | 01.01.2012 | |
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| 23 | Canada | 07.09.2004 | 23.01.2006 | 01.01.2007 | |
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| 24 | The Republic of Korea | 19.05.2008 | 25.11.2008 | 01.01.2009 | |
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| 25 | The State of Kuwait | 10.02.2009 | 18.04.2012 | 01.01.2013 | |
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| 26 | The Republic of Latvia | 03.10.2005 | 19.04.2006 | 01.01.2007 | |
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| 27 | The Republic of Lithuania | 02.04.2004 | 13.11.2004 | 01.01.2005 | |
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| 28 | Grand Duchy of Luxembourg | 16.06.2006 | 02.07.2009 | 01.01.2010 | |
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| 29 | Hungary | 18.02.2008 | 15.12.2008 | 01.01.2009 | |
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| 30 | The Republic of Malta | 29.04.2016 | 27.12.2016 | 01.01.2017 | |
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| 31 | The Kingdom of Morocco | 05.03.2018 | - | - | ||||||
| 32 | Montenegro | 12.03.2013 | 04.11.2013 | 01.01.2014 | |
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| 33 | The Republic of Moldova | 27.11.1997 | 28.01.1999 | 01.01.2000 | |
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| 34 | The Kingdom of the Netherlands | 22.09.2008 | 18.12.2009 | 01.01.2010 | |
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| 35 | The Kingdom of Norway | 24.04.1996 | 19.09.1996 | 01.01.1997 | |
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| 36 | The Republic of Uzbekistan | 27.05.1996 | 02.11.1996 | 01.01.1997 | |
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| 37 | The Islamic Republic of Pakistan | 10.04.1996 | 24.07.1999 | 01.01.2000 | |
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| 38 | The Republic of Poland | 26.08.1997 | 20.01.2005 | 01.01.2006 | |
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| 39 | The State of Qatar | 28.08.2007 | 11.03.2008 | 01.01.2009 | |
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| 40 | The Republic of Kazakhstan | 16.09.1996 | 07.05.1997 | 01.01.1998 | |
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| The Republic of Kazakhstan (Protocol) | 03.04.2017 | 27.04.2018 | 01.01.2019 | |
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| 41 | The Kyrgyz Republic | 24.04.2024 | 08.01.2025 | |||||||
| 42 | Romania | 29.10.2002 | 29.01.2004 | 01.01.2005 | |
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| 43 | The Russian Federation | 03.07.1997 | 03.07.1998 | 01.01.1999 | |
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| 44 | The Republic of San Marino | 08.09.2015 | 02.05.2016 | 01.01.2017 | |
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| 45 | The Slovak Republic | 07.06.2023 | 01.04.2024 | 01.01.2025 | |
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| 46 | The Republic of Slovenia | 09.06.2011 | 10.09.2012 | 01.01.2013 | |
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| 47 | The Republic of Serbia | 13.05.2010 | 01.12.2010 | 01.01.2011 | |
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| 48 | The Kingdom of Saudi Arabia | 13.05.2014 | 01.05.2015 | 01.01.2016 | |
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| 49 | The Republic of North Macedonia | 19.04.2013 | 12.08.2013 | 01.01.2014 | |
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| 50 | The Republic of Tajikistan | 13.08.2007 | 11.02.2008 | 01.01.2009 | |
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| 51 | The Republic of Türkiye | 09.02.1994 | 01.09.1997 | 01.01.1998 | |
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| The Republic of Türkiye (new agreement) | 19.02.2024 | |||||||||
| 52 | Turkmenistan | 22.11.2018 | 12.03.2019 | 01.01.2020 | |
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| 53 | Ukraine | 30.07.1999 | 03.07.2000 | 01.01.2001 | |
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| 54 | The Socialist Republic of Vietnam | 19.05.2014 | 11.11.2014 | 01.01.2015 | |
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| 55 | Japan | 27.12.2022 | 04.08.2023 | 01.01.2024 | |
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| 56 | The Hellenic Republic | 16.02.2009 | 11.03.2010 | 01.01.2011 | |
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| 57 | The Republic of Croatia | 12.03.2012 | 18.03.2013 | 01.01.2014 | |
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