Entry Into Force of the Tax Convention Between Canada and Azerbaijan
February 14, 2006
The Convention between Canada and Azerbaijan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital entered into force on January 23, 2006. The Convention was signed on September 7, 2004. In accordance with Article 28 of the Convention, its provisions have effect, in respect of withholding taxes, on amounts paid or credited to non-residents on or after January 1, 2007; and in respect of other taxes, for taxation years beginning on or after January 1, 2007.
For further information contact:
Tax Legislation Division