Azernews.Az

The recent amendments to the Tax Code can be interpreted as a sign of Azerbaijan’s shift toward a more flexible and pragmatic approach in economic governance. Although the reduction of the tax rate on dividends and other passive income from abroad—from 14% to 5%—may appear to be a technical adjustment, it is in fact a step that could lead to broader economic and institutional outcomes. This change should be seen as an effort to create a healthier balance between the state’s fiscal interests and actual economic behavior.

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