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30 April 2021

Pascal St Amans has stated that he is optimistic about an agreement in relation to Pillar One and Pillar Two by the 8/9 July 2021 discussions of the G20 (hopefully in person in Venice). But he has also pointed to there being a 'final' outcome including an implementation plan by October 2021. That may well also include model rules on which the OECD has been working.

23 April 2021

The Azerbaijani State Tax Service has responded to complaints from taxpayers about amounts being deducted from their bank accounts etc unpaid VAT in relation to recent purchases. It has reminded people that according to the provisions of the legislation, banks are obliged to deduct 18% VAT from the amount paid for services (works) purchased from abroad through e-commerce - eg by plastic cards on social networks - by individuals not registered with the tax authorities. In this case, banks act as tax agents and calculate and pay the tax for each transaction.

In particular, it apparently notes that this could apply to the purchase and sale of goods, services and work using information systems (including downloading e-books, music, audio-video materials, graphics, virtual games, software via the Internet), placement of advertisements, other similar work and services but not typically:.