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Double Taxation Agreements (DTA)

Navigating international tax obligations can be complex, especially when your income spans multiple jurisdictions. Financial Chain Corporation (FCHAIN) provides end-to-end support in obtaining the necessary certificates under Double Taxation Agreements (DTA), helping clients reduce or eliminate the risk of double taxation on cross-border income.

A DTA is a treaty signed between two or more countries to avoid or minimise the taxation of the same income in more than one country. These agreements cover various types of income, including wages, interest, dividends, royalties, and business profits.

Types of DTA Certificates in Azerbaijan

Depending on the nature of your income and residency status, five distinct DTA certificates can be applied for in the Republic of Azerbaijan:

  • DTA 01 – Certificate of Residency
    Confirms that the taxpayer is a resident of Azerbaijan for tax purposes, allowing access to tax treaty benefits abroad.

  • DTA 02 – Certificate of Deduction
    Verifies the right to deduct foreign taxes paid from the tax calculated in Azerbaijan, preventing double taxation on the same income.

  • DTA 03 – Certificate of Withholding Tax Exemption or Reduction
    Grants non-residents the right to reduced or zero withholding tax on income derived in Azerbaijan, in line with treaty terms.

  • DTA 04 – Certificate of Confirmation of Taxes Paid
    Certifies the amount of taxes paid by a non-resident in Azerbaijan, facilitating recognition in their home country.

  • DTA 05 – Certificate of Tax Refund
    Enables non-residents to claim refunds for overpaid taxes in Azerbaijan, based on applicable tax treaties.

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Our experienced tax consultants ensure full compliance with the international agreements Azerbaijan has signed and assist in preparing the necessary documentation, communication with tax authorities, and certificate issuance.

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