Qalib Toghrul

The deduction of expenses for food, housing, and representative costs from income has always been a topical issue from a taxation perspective, frequently discussed in relation to the extent of deducti...

Previously, the classification of a taxpayer as high-risk was conducted solely on the initiative of the tax authority without reference to any legislative act, which naturally led to taxpayers’ legiti...

The weakest aspect of the Tax Code of the Republic of Azerbaijan is its instability (volatility). The frequent changes in legislation (especially tax and customs regulations) are not only characterist...

At the end of each year, alongside the budget package, a special legislative package amending the Tax Code of the Republic of Azerbaijan and other related normative legal acts (laws, Cabinet of Minist...

The restoration and reconstruction of Karabakh, liberated from occupation, are being carried out using state budget funds within the framework of the "I State Program on the Great Return to the Libera...

The reconstruction and redevelopment of territories liberated from occupation are being carried out primarily with funds from the state budget of the Republic of Azerbaijan, with minor exceptions. For...

The Azerbaijani Parliament has amended the procedures for leasing agricultural lands in the liberated territories of Karabakh to entrepreneurial entities.

The demining of Karabakh lands liberated from Armenian occupation is carried out according to a plan approved annually by the Cabinet of Ministers (CM) at the end of each year. In line with the CM’s d...

One of the fundamental rights that must be upheld for internally displaced persons (IDPs) forced from their homes due to Armenian aggression is the right to housing. The right to housing is constituti...

In the process of resettling the territories of Karabakh liberated from Armenian occupation, protecting the property rights of internally displaced persons (IDPs) is one of the most pressing issues. T...