The Republic of Azerbaijan participated in the fifth plenary session of the Intergovernmental Negotiating Committee for the Preparation of the United Nations Framework Convention on International Tax Cooperation. This was reported by the State Tax Service under the Ministry of Economy. Meanwhile, it is reported that Azerbaijan was represented at the meeting by Jeyhun Ismayilov, a member of the Organization for Economic Cooperation and Development (OECD) expert group and deputy head of the Main Directorate for International Taxation and Tax Monitoring of the State Tax Service under the Ministry of Economy.
The meeting addressed issues related to the equitable allocation of taxing rights among states, combating illicit financial flows and harmful tax practices, as well as strengthening the institutional capacity of developing countries. During the negotiations, preliminary draft protocols on the taxation of cross-border income, including income from digital services, as well as on the prevention and resolution of tax disputes, were also reviewed. Throughout the discussions, Jayhun Ismayilov emphasized the importance of developing practical and applicable rules, eliminating double taxation, and providing effective technical support to developing countries.
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