Azerbaijan joins 5th INC session on UN Tax Cooperation Framework

Azerbaijan has taken part in the fifth substantive session of the Intergovernmental Negotiating Committee (INC) on the UN Framework Convention on International Tax Cooperation.

According to Report, citing the State Tax Service under the Ministry of Economy, the country was represented by Jeyhun Ismayilov, Deputy Head of the International Taxation and Tax Monitoring Department and member of the OECD expert group.

Discussions at the session focused on the fair allocation of taxation rights among states, combating illicit financial flows and harmful tax practices, and strengthening institutional capacity in developing countries.

Draft protocols were also reviewed on cross‑border taxation, including revenues from digital services, as well as mechanisms for preventing and resolving tax disputes. Ismayilov emphasized the importance of developing practical and applicable rules, eliminating double taxation, and providing effective technical assistance to developing countries.

The new international framework aims to ensure the participation of developing countries in shaping global tax rules, protect taxation rights, reduce double taxation risks, improve efficiency in transfer pricing practices, and strengthen tax administration.