Azerbaijan Tax Ministry Posts Synthesized Text of DTA, Protocol With Malta

The Azerbaijani Ministry of Taxes Dec. 30 posted online the synthesized text of the 2016 DTA and protocol with Malta and the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI), which entered into force Jan. 1. The MLI applies from: 1) Jan. 1, for withholding taxes; 2) taxable periods beginning on or after July 1, for all other taxes in Azerbaijan; and 3) taxable periods beginning on or after Jan. 1, 2026, for all other taxes in Malta. The synthesized text is to facilitate the application of the MLI but isn’t a ...