Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.
ARTICLE 31
Entry into Force
(1) This Convention shall be ratified and the instruments of ratification shall be exchanged in Baku as soon as is possible.
(2) The Convention shall enter into force after exchange of instruments of ratification and its provisions shall be applicable to the following:
- (a) with respect to taxes imposed at amounts deposited or withdrawn into account on or after the 1st of January of the calendar year during which this Convention enters into force;
- (b) with respect to other taxes that are levied on or after the 1st of January of the calendar year during which this Convention enters into force.
(3) When this Convention enters into force, the Convention of 24th November 1981 between the Union of Soviet Socialist Republics and the Federal Republic of Germany concerning the prevention of double taxation of income and capital with respect to the Federal Republic of Germany and the Republic of Azerbaijan shall cease to be in effect;
- (a) with respect to taxes withheld at source, in respect of amounts paid or credited on or after 1st of January of the calendar year during which the Convention enters into force;
- (b) with respect to other taxes that are levied on or after 1st of January of the calendar year during which the Convention enters into force.