Payments of a resident enterprise or entrepreneur for transportation between destination (dispatch) points in other countries outside Azerbaijan and in transit through the territory of Azerbaijan will not be taxed, Report informs.
In this regard, changes are proposed to the Tax Code.
According to the current Code, only in the case of international communication or international transportation between Azerbaijan and other countries, the payments of a resident enterprise or entrepreneur for communication or transport services are taxed at a rate of 6%.
