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

The Azerbaijani Ministry of Taxes Dec. 24 posted the synthesized text of the 2009 DTA and protocol with Greece 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 Greece. The synthesized text is to facilitate the application of the MLI but isn’t a source ...