The Azerbaijani Ministry of Taxes Dec. 31, 2025, posted the synthesized text of the 2014 DTA and protocol with Saudi Arabia and the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI), which entered into force Jan. 1, 2025. The MLI applies from: 1) Jan. 1, 2025, for withholding taxes; and 2) taxable periods beginning on or after July 1, 2025, for all other taxes. The synthesized text is to facilitate the application of the MLI but isn’t a source of law. [Azerbaijan, Ministry of Taxes, 12/31/25]
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