The concept of “transfer prices” is newly introduced into Azerbaijani tax law. The transfer pricing rules of Azerbaijan are effective since 2017. The Tax Cod...
New rules have been adopted regarding the deduction of expenses from income for representation expenses, employees' housing and meal expenses, as well as exp...
Employee Business Trip Regulations adopted by the Ministry of Finance on 18 January 2012 ("Business Trip Regulations" hereinafter) has recently been amende...
On 10 October 2024, The President of Azerbaijan has promulgated a Law passed by the Parliament on approving COP29 host country agreement. This host country a...
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...
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...