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How is VAT applied to non-resident services?

How is VAT applied to non-resident services? When specialized software (intangible assets) purchased from non-residents is subject to an 18% VAT in accordance with Article 169 of the Tax Code, and the calculated VAT is not refunded, can this amount

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New and effective incentives for the development of entrepreneurship

New and effective incentives for the development of entrepreneurship In recent years, public-private partnerships (PPPs) have become a cornerstone of Azerbaijan's economic development model. This collaboration leverages the resources and

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Not card-to-card, but via POS terminal: Proper ways to implement cashless payments

Not card-to-card, but via POS terminal: Proper ways to implement cashless payments One of the main requirements of the modern era is the widespread application of cashless payments. Almost all retail establishments have the necessary technical

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INNOVATION in the taxation of income from stocks

INNOVATION in the taxation of income from stocks According to Article 104.6 and Clause 104.6-1 of the Tax Code, the rules for the taxation of income derived from the sale of a company’s shares are defined. Expert Tabriz Mammadli provides commentary

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