Azerbeijan - Anti-abuse provisions

Azerbeijan

Anti-abuse provision: Main purpose test

Article 11-9:

However, the provisions of this Article will not be applicable if the debt-claim in respect of which the interest is paid is created or assigned to take advantage of this Article and not for bona fide commercial reasons. In case a Contracting State intends to apply this provision, its competent authority shall in advance consult with the competent authority of the other Contracting State.

Article 12-8:

However, the provisions of this Article will not be applicable if the rights in respect of which the royalties are paid are created or assigned to take advantage of this Article and not for bona fide commercial reasons. In case a Contracting State intends to apply this provision, its competent authority shall in advance consult with the competent authority of the other Contracting State.