Azerbaijan

Azerbaijan has exchange of information relationships with 54 jurisdictions through 53 DTCs and 1 TIEAs.

About this list of agreements »

Information on a jurisdiction's exchange of information agreements contained reflects the most up to date information available to the Global Forum.

Jurisdictions may have signed further agreements that are not reflected. In particular, other mechanisms including the EU Council Directive 2011/16/EU on administrative co-operation in the field of taxation and the multilateral Convention on Mutual Administrative Assistance in Tax Matters are not reflected in the list of agreements yet. Technical adjustments are being performed in the EOI Portal in order to display multilateral agreements and developments are expected soon. The public should consult the detailed analysis of the jurisdiction’s EOI mechanisms contained in its published peer review reports and also consult the relevant government agencies in the jurisdictions concerned.

The determination as to whether an agreement meets the international standard is based on the results of the peer review process. Where neither jurisdiction has been subject to a peer review, or where one of the jurisdictions is not a member of the Global Forum (and so no information is available regarding whether that jurisdiction can exchange information to the standard) and so it is not possible to say that the agreement meets the standard, then the agreement's status is "unreviewed".

Jurisdiction Type of EOI Arrangement Date Signed Date entered into Force Meets standard Contains paras 4 and 5  
Argentina TIEA  17 Dec 2012  2012-12-17 22 Apr 2013  2013-04-22 Yes No
Hungary DTC  18 Feb 2008  2008-02-18 1 Jan 2009  2009-01-01 Yes No
Greece DTC  16 Feb 2009  2009-02-16 11 Mar 2010  2010-03-11 Yes No
Viet nam DTC  19 May 2014  2014-05-19 11 Nov 2014  2014-11-11 Unreviewed Yes
Ukraine DTC  30 Jul 1999  1999-07-30 30 Jul 2000  2000-07-30 Yes No
Kazakhstan DTC  16 Sep 1996  1996-09-16 7 May 1997  1997-05-07 No No
Israel DTC  13 Dec 2016  2016-12-13 not yet in force  1900-01-01 Unreviewed No
Austria DTC  4 Jul 2000  2000-07-04 23 Feb 2001  2001-02-23 No No
Netherlands DTC  22 Sep 2008  2008-09-22 18 Dec 2009  2009-12-18 Yes No
Canada DTC  7 Sep 2004  2004-09-07 14 Feb 2006  2006-02-14 Yes No
Sweden DTC  10 Feb 2016  2016-02-10 31 Dec 2016  2016-12-31 Unreviewed Yes
Finland DTC  29 Sep 2005  2005-09-29 29 Nov 2006  2006-11-29 Yes No
Italy DTC  21 Jul 2004  2004-07-21 19 Jan 2012  2012-01-19 Yes No
Moldova, Republic of DTC  27 Nov 1997  1997-11-27 28 Jan 1999  1999-01-28 Unreviewed No
Jordan DTC  5 May 2008  2008-05-05 not yet in force  1900-01-01 Unreviewed No
France DTC  20 Dec 2001  2001-12-20 1 Oct 2005  2005-10-01 Yes No
Bosnia and Herzegovina DTC  18 Oct 2012  2012-10-18 26 Dec 2013  2013-12-26 Unreviewed No
Tajikistan DTC  13 Aug 2007  2007-08-13 11 Feb 2008  2008-02-11 Unreviewed No
Iran DTC  10 Mar 2009  2009-03-10 25 Jan 2010  2010-01-25 Unreviewed No
Romania DTC  29 Oct 2002  2002-10-29 29 Jan 2004  2004-01-29 Yes No
Denmark DTC  17 Feb 2017  2017-02-17 not yet in force  1900-01-01 Unreviewed No
United Kingdom DTC  23 Feb 1994  1994-02-23 3 Oct 1995  1995-10-03 Yes No
Germany DTC  25 Aug 2004  2004-08-25 28 Dec 2005  2005-12-28 Yes No
Luxembourg DTC  16 Jun 2006  2006-06-16 2 Jul 2009  2009-07-02 Yes No
Slovenia DTC  9 Jun 2011  2011-06-09 10 Sep 2012  2012-09-10 Yes Yes
Norway DTC  24 Apr 1996  1996-04-24 20 Sep 1996  1996-09-20 Yes No
Uzbekistan DTC  16 Sep 1996  1996-09-16 2 Nov 1996  1996-11-02 Unreviewed No
Former Yugoslav Republic of Macedonia DTC  22 Apr 2013  2013-04-22 12 Aug 2013  2013-08-12 No No
Belgium DTC  18 May 2004  2004-05-18 12 Aug 2006  2006-08-12 Yes No
Qatar DTC  28 Aug 2007  2007-08-28 24 Feb 2008  2008-02-24 No No
Estonia DTC  30 Oct 2007  2007-10-30 27 Nov 2008  2008-11-27 Yes No
Poland DTC  26 Aug 1997  1997-08-26 1 Jan 2006  2006-01-01 Yes No
Belarus DTC  8 Aug 2001  2001-08-08 29 Apr 2002  2002-04-29 Unreviewed No
Bulgaria DTC  12 Nov 2007  2007-11-12 25 Nov 2008  2008-11-25 Yes No
Czech Republic DTC  24 Nov 2005  2005-11-24 16 Jun 2006  2006-06-16 Yes No
Kuwait DTC  10 Feb 2009  2009-02-10 18 Apr 2012  2012-04-18 No No
Switzerland DTC  23 Feb 2006  2006-02-23 13 Jul 2007  2007-07-13 No No
Georgia DTC  18 Feb 1997  1997-02-18 1 Dec 1997  1997-12-01 Yes No
Pakistan DTC  10 Apr 1996  1996-04-10 24 Jul 1999  1999-07-24 No No
Spain DTC  23 Apr 2016  2016-04-23 not yet in force  1900-01-01 Yes Yes
Lithuania DTC  2 Apr 2004  2004-04-02 13 Nov 2004  2004-11-13 Yes No
Serbia DTC  13 May 2010  2010-05-13 1 Dec 2010  2010-12-01 Unreviewed No
Russian Federation DTC  3 Jul 1997  1997-07-03 1 Jan 1999  1999-01-01 No Yes
San Marino DTC  8 Sep 2015  2015-09-08 2 May 2016  2016-05-02 Unreviewed Yes
Turkey DTC  9 Feb 1994  1994-02-09 1 Sep 1997  1997-09-01 Yes No
Latvia DTC  3 Oct 2005  2005-10-03 19 Apr 2006  2006-04-19 No No
Malta DTC  29 Apr 2016  2016-04-29 not yet in force  1900-01-01 Yes Yes
Korea, Republic of DTC  19 May 2008  2008-05-19 25 Nov 2008  2008-11-25 Yes No
Montenegro DTC  12 Mar 2013  2013-03-12 1 Nov 2013  2013-11-01 Unreviewed Yes
Croatia DTC  12 Mar 2012  2012-03-12 18 Mar 2013  2013-03-18 Yes No
Saudi Arabia DTC  13 May 2014  2014-05-13 1 May 2015  2015-05-01 Yes Yes
Japan DTC  18 Jan 1986  1986-01-18 27 Nov 1986  1986-11-27 Yes No
China DTC  17 Mar 2005  2005-03-17 17 Aug 2005  2005-08-17 Yes No
United Arab Emirates DTC  20 Nov 2006  2006-11-20 30 Apr 2007  2007-04-30 No No