First reporting fiscal year: Commencing on or after 1 January 2020

Consolidated group revenue threshold: EUR 750 million

Filing deadline: 12 months following the end of the reporting fiscal year

Local filing required: Yes

Surrogate parent entity filing permitted: Yes

First review of the domestic legal framework: 2022/2023

Azerbaijan has introduced a CbC reporting filing requirement which applies to all Ultimate Parent Entities of MNE Groups above certain threshold, and which requires inclusion of all constituent entities. 12 3

A CbC reporting filing obligation applies in Azerbaijan for fiscal years commencing on or after 1 January 2020 and filing is required 12 months after the reporting year end. Azerbaijan has enforcement requirements to ensure compliance with rules on CbC reporting.

Azerbaijan’s domestic legal and administrative framework meets all the terms of reference.

Azerbaijan has qualifying competent authority agreements in effect with jurisdictions of the Inclusive Framework that meet the confidentiality, consistency and appropriate use conditions and with which Azerbaijan has an international exchange of information agreement in effect that allows for the automatic exchange of tax information. Azerbaijan has activated relationships under the Multilateral Competent Authority Agreement for exchanging CbC reports.

Azerbaijan has implemented the necessary processes or written procedures to ensure that the exchange of information is conducted in a manner consistent with the terms of reference relating to the exchange of information framework.

Azerbaijan meets all terms of reference with respect to the exchange of information framework.

Azerbaijan has provided information that confirms that it has controls in place to ensure the appropriate use of CbC reports.

Azerbaijan meets all terms of reference with respect to the appropriate use condition.

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