The convention between the Government of the Azerbaijan Republic and the Government of the Republic of Moldova on avoidance of double taxation and prevention of tax avoidance on the income and property
of November 27, 1997
Government of the Azerbaijan Republic and Government of the Republic of Moldova,
wishing to sign the Convention on avoidance of double taxation and prevention of tax avoidance on the income and property,
agreed as follows:
1. This Convention is applied to persons which are residents of one or both Contracting States.
1. This Convention is applied to taxes on the income and property, the collectable Contracting State or its territorial and administrative divisions, or regional authorities, irrespective of method of their collection.
2. All taxes levied from the total amount of the income on total cost of property or from their separate elements, including taxes on the income from alienation of personal or real estate, taxes levied from the total amount of the salary or salary paid by the companies, and also tax, levied from the income from property surplus are considered as taxes on the income and on property.
3. The existing taxes to which the Convention extends are in particular:
a) in Azerbaijan:
(I) income tax of the companies and organizations;
(II) the income tax from physical persons;
(III) property tax;
b) in Moldova:
(I) income tax (income) of the companies;
(II) the income tax from physical persons;
(III) non-personal tax.
4. This Convention is applied also to all similar or identical taxes which will be levied in addition to the existing taxes, or instead of them, by one of Contracting States after signature date of this Convention.
Competent authorities of Contracting States will notify each other on the essential changes made to their tax legislation.
1. For the purposes of this Convention if other does not follow from context:
a) the term "one Contracting State" and "other Contracting State" is meant by Azerbaijan and Moldova, depending on context.
b) the term "Azerbaijan" means the territory of the Azerbaijan Republic, including internal waters of the Azerbaijan Republic, the sector of the Caspian Sea (lake) belonging to the Azerbaijan Republic, airspace over the Azerbaijan Republic, and also any other territory determined or which will be determined in the future according to international law and the national legal system of the Azerbaijan Republic within which the Azerbaijan Republic performs the sovereign rights on the relation of subsoil, seabed, the continental shelf and natural resources;
c) the term "Moldova" means the Republic of Moldova and when using in geographical sense, means the territory of Moldova, including internal waters and airspace where the Republic of Moldova performs the sovereign rights but to research and development of natural resources, according to rules of international law.
d) the term "person" means physical person, the company and any other consolidation of persons.
Concerning the Azerbaijan Republic the partnership or joint businesses receiving the status by the legislation of Azerbaijan and considered as taxable unit by the legislation of Azerbaijan, are also considered as "person" for the purpose of this Convention.
e) the term "national person" means:
(I) any physical person having nationality of the Contracting State
(II) any legal entity, partnership or association who received such status based on the current legislation of the Contracting State.
f) the term "company of one Contracting State" and "company of other Contracting State" mean respectively the company managed by resident of one Contracting State and the company managed by resident of other Contracting State.
g) the term "company" means any corporate education or other organization which for the purposes of the taxation is considered as corporate education.,
h) the term "international delivery" means any transportation sea or the aircraft operated by the company which is resident of one Contracting State except cases when sea or the aircraft is operated only between the Items located in other Contracting State;
i) the term means "competent authorities":
(I) in the Azerbaijan Republic - the Ministry of Finance or its authorized representative;
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