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Azerbaijan — Orbitax Country Chapters
13.1. GAAR and General Anti-Avoidance Measures


From 1 January 2017, the law authorizes the tax administration to make any adjustments necessary for counteracting any tax advantages obtained as a result of a tax-avoidance scheme. An anti-avoidance scheme is defined as any transaction carried out or arrangement made, in order to obtain an advantage which is otherwise not-obtainable under the tax laws.