Doublе tаxаtion prеvеntion аgrееmеnts to which thе Rеpublic of Azеrbаijаn is а pаrty

This study analyses the agreements on the prevention of double taxation to which the Republic of Azerbaijan is a party in a comprehensive and comprehensive manner. The double taxation problem, which is an important issue in transnational trade and investment activities, Due to the fact that the same income is taxed more than once in different countries, it complicates economic co-operation and increases costs for investors. Аzеrbаyсаn accelerates its economic growth, secures its international market access and increases its foreign trade access to Turkey, It has signed many agreements to prevent double taxation with important countries such as Germany, France, Japan and other international organisations. This study analyses the legal structure and key provisions of the agreements made with these countries, The positive effects on the reduction of the tax burden and the positive effects it provides to the trade and export relations between countries are analysed. Various suggestions are presented for increasing the effectiveness of the agreements and solving the problems in implementation.