DT2860.29 - DT: Azerbaijan: double taxation agreement, SI95 No 762, Article 29: Entry into force

Each of the Contracting States shall notify to the other through diplomatic channels the completion of the procedures required by its law for the bringing into force of this Convention. This Convention shall enter into force on the date of the later of these notifications and shall thereupon have effect:

a) in the United Kingdom:
i) in respect of income tax and capital gains tax, for any year of assessment beginning on or after 6 April in the calendar year next following that in which the Convention enters into force;
ii) in respect of corporation tax, for any financial year beginning on or after 1 April in the calendar year next following that in which the Convention enters into force;
b) in Azerbaijan:
i) in respect of taxes withheld at source, for amounts paid or credited on or after 1 January in the calendar year next following that in which the Convention enters into force;
ii) in respect of other taxes, for taxable periods beginning on or after 1 January in the calendar year next following that in which the Convention enters into force.