Laws of the People's Republic of China

the State Administration of Taxation

Notice of the State Administration of Taxation on the Effectiveness and Implementation of the Agreement on Avoiding Double Taxation between China and Azerbaijan

Guo Shui Fa [2006] No. 27

The state taxation bureaus and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning, Yangzhou Institute of Taxation, and all entities within the taxation departments:

As to the agreement concluded between China and Azerbaijan on avoiding double taxation and preventing tax evasion on March 17, 2005 in Beijing, the foreign affairs departments of China and Azerbaijian have exchanged notes respectively on July 25, 2005 and August 17, 2005, to confirm that relevant statutory legal procedures have been concluded for its effectiveness. In accordance with the provisions of Article 27 of the Agreement, it shall go into effect as of August 17, 2005 and shall be implemented as of January 1, 2006. The State Administration of Taxation has printed and issued to you the text of the aforesaid Agreement by No. 282 [2005] on April 4, 2005. Please carry it out accordingly.

the State Administration of Taxation

February 21, 2006