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From May 1, 2025, Azerbaijan is switching to fully digital sick leave documentation. Thanks to the new “e-Bulletin” system, these electronic docu…

The amendments to the Decree on the List of raw materials and materials exempted from import value added tax. The amendments extend the exemptions for certai…

General Provisions on the Evaluation of a Person as a Highly Qualified Migrant This procedure regulates the reception, assessment, and documentation process…

Proposal for Specialized Tax Courts in Azerbaijan A proposal has been made to establish specialized tax courts in Azerbaijan to address the challenges of ha…

The decree issued by the President of the Republic of Azerbaijan on March 19, 2025, heralded the commencement of Azerbaijan’s Artificial Intelligence Strateg…

This Regulation determines the legal, organizational, and technological foundations of the activities of the “Electronic Management of State Duties (e-…

On the Approval of the “Rules for Calculating Market Shares in the Relevant Market, Defining the Product and Geographic Boundaries, Volume, Structure, and Pa…

The Milli Majlis has approved the creation of the “e-accounting” information system in its final reading. The draft amendment to the “Accounting Law” was …

This newsletter provides a comprehensive overview of the latest tax exemptions and reductions applicable until the end of 2025. Key topics include income tax…

The tax team of Unified Tax and Technology Businesses has prepared the Transfer Pricing Guideline 2025 version for you. What is Transfer Pricing? Trans…