Tax, Customs, and Legal Affairs Working Group

On November 18, 2025, AHK Azerbaijan’s Tax, Customs & Legal Affairs Working Group held an insightful session titled “Standards of proof in determining whether agreements restrict competition" and "Competition policy directions". The event gathered legal experts and business representatives to discuss essential elements of trademark registration, licensing, protection and franchising under Azerbaijan’s regulatory framework.

The session was moderated by Gunel Sadiyeva, providing a platform for in-depth discussion on intellectual property rights and compliance with national legislation. 

The event focused on introducing key aspects of Azerbaijan’s competition legislation and its practical application for businesses. Participants were briefed on different market structures and their impact on pricing, market entry, and fair competition.

As a keynote speaker, Mr. Shamsi Rzali, Head of the State Control of Natural Monopolies Department of the State Agency for Antimonopoly and Consumer Market Control  outlined the definitions of economic entities, relevant market concepts, and the legal framework governing horizontal and vertical agreements. Attention was given to the risks of anti-competitive behavior and the criteria used to detect market manipulation or restriction of competition.

He, also touched on exemption mechanisms for agreements that support innovation, market development, and small business competitiveness. Overall, the session provided participants with a clearer understanding of how to align business practices with compliance standards and promote a transparent, competitive market environment in Azerbaijan.

The meeting concluded with an engaging Q&A session, during which participants exchanged perspectives on the challenges and opportunities related to trademark protection in Azerbaijan. 

On October 29, 2025, AHK Azerbaijan’s Tax, Customs & Legal Affairs Working Group held an insightful session titled “Trademark Protection under Azerbaijani Laws.” The meeting brought together legal professionals and company representatives to explore key aspects of trademark registration, licensing, protection, and franchising within the Azerbaijani regulatory framework.

The session was moderated by Gunel Sadiyeva, providing a platform for in-depth discussion on intellectual property rights and compliance with national legislation.

As a keynote speaker, Sabina Kerimova, Senior Associate at Schneider Group, delivered a comprehensive presentation on trademarks — their types, functions, and the registration process in Azerbaijan. She emphasized the importance of understanding the legal nuances of trademark ownership to ensure brand integrity and protection.

Thomas Mundry, Director and Partner at Schneider Group, further elaborated on licensing and franchising agreements, parallel import regulations, and the role of the State Customs Committee Register in trademark protection. His insights shed light on the mechanisms businesses can use to safeguard their intellectual property and operate confidently in the Azerbaijani market.

The discussion offered valuable practical guidance for companies seeking to strengthen their knowledge of intellectual property law and align their practices with national and international standards.

The meeting concluded with an engaging Q&A session, during which participants exchanged perspectives on the challenges and opportunities related to trademark protection in Azerbaijan.

On May 23, 2025, the next meeting of AHK Azerbaijan’s Working Group on Tax, Customs, and Legal Affairs was held. The session featured a presentation on the topic: “Direct Customs Representation: Key Aspects and Benefits for Business.”

The event was opened by the Head of the Working Group, Gunel Sadiyeva, Tax Director at PwC Azerbaijan, who welcomed participants and served as the moderator of the session.

The trainer, Mr. Elvin Aliyev, Head of the Customs Department at "Avtokapital-Azərbaycan" LLC and Senior Customs Specialist at PwC Azerbaijan, provided insights into the benefits of the direct customs representation model for businesses, including faster procedures, cost savings, reduced risks, and improved data confidentiality.

Elvin Aliyev stated:
“We save time and human resources, and the Green Corridor significantly helps reduce customs delays and standstills. This mechanism is essential for increasing efficiency and transparency in customs procedures.”

The session also included a practical overview of the application process and required documentation for implementing direct customs representation.

The event was positively received and served as a valuable platform for knowledge-sharing among professionals.

On January 28, 2025, the next meeting of the AHK Azerbaijan Tax, Customs, and Legal Affairs Working Group took place. The meeting focused on discussions regarding the planned changes in Tax Legislation. 

Guest speaker Rashad Nuriyev, Head of the Tax Policy Department at the State Tax Service provided detailed information to the participants about the draft law on changes to the Tax Legislation, prepared as part of the tax policy for the upcoming year's budget.

During the meeting, the main objectives outlined in the draft law were emphasized, including promoting the investment climate and entrepreneurship, reducing the tax burden on business entities, improving tax administration (tax control mechanisms), and enhancing the country’s position in international rankings. Furthermore, the importance of the regulations in the legislation on public-private partnership projects (PPP), as well as the steps taken towards the development of coordinating platforms in the areas of digitalization and leasing services, was emphasized.

The next meeting of the Tax, Customs, and Legal Affairs Working Group of AHK Azerbaijan was held at the AHK Azerbaijan office on October 8, 2024. Proposals related to tax laws and administrative processes were discussed. The main objective of the meeting was to gather proposals from member companies on tax legislation and administration to be submitted to the State Tax Service.

Ms Aytekin Sirajzade, Acting Executive Director of AHK Azerbaijan, opened the meeting by welcoming the participants and handed over the floor to Ms. Gunel Sadiyeva, Chairperson of the Tax, Customs and Legal Affairs Working Group.

In her speech, Ms Sadiyeva provided detailed information based on the participants’ questions and suggestions regarding issues such as credit and taxation under the legislation of the Republic of Azerbaijan, tax exemption of interest income on bank deposits, and the concepts of charter capital and nominal value for start-ups.

Ms Sadiyeva also informed the participants about one of the future projects, Carbon Taxes, which would tax the production and import of products. Based on participants' views, discussions were also held around additional conditions for entrepreneurial activities.

The meeting concluded with an active exchange of views and a “Q&A” session.

On Tuesday, 25 June 2024, a business trip to the Alat Free Economic Zone (AFEZ) took place within the framework of the AHK Azerbaijan Tax, Customs, and Legal Affairs Working Group.

Participants had the incredible opportunity to explore the ongoing developments in the AFEZ and engage in a productive meeting with Mr Valeh Alasgarov, Chairman of the Board of Directors at the AFEZ.

Chairman Alasgarov delivered a comprehensive presentation on the potential uses of the zone, highlighting the numerous opportunities and benefits for investors. He provided legislative insights and shared experiences, captivating participants with the fascinating story of how the Republic of Ireland transformed from one of the poorest countries in Europe to a leading exporter. His insights extended beyond the Republic of Ireland to include China’s success and India’s challenges in economic zone development. He detailed the unique features of AFEZ and its distinction from similar entities worldwide, emphasizing its significant impact on Azerbaijan's economy.

The visit included an informative internal tour of the Free Economic Zone, addressing key issues of interest to companies, and concluded with an engaging Q&A session.

On May 14, 2024, the next meeting of the Tax, Customs, and Legal Affairs Working Group of AHK Azerbaijan was held at the AHK Azerbaijan office, where the topic of Sustainable Development and ESG Awareness was discussed.

Opening the meeting, the chairwoman of the Tax, Customs, and Legal Affairs Working Group, Ms Gunel Sadiyeva, greeted the participants. After introducing the speakers to the guests, she informed the participants about the course of the meeting and the preparations in Azerbaijan related to COP-29. She then gave the floor to Ms Leyla Sadikhova, Senior Legal Manager of PwC Azerbaijan.

Participating as a speaker, Ms Sadikhova spoke about sustainable development on an international level, the adopted conventions, and the UN's 2030 Agenda for Sustainable Development. She particularly emphasised that most of the development goals set out are related to the environment. During her speech, Ms Sadikhova discussed sustainable development's Environmental, Social, and Governance (ESG) factors. She noted that the Environmental factor includes climate change, environmental degradation, and ecosystem disruptions; the Social factor includes gender issues, inclusivity, and labour relations; and the Governance factor encompasses organisational structure, compensation, diversity, and equality.

Ms. Sadikhova provided detailed information to the event participants about Azerbaijan 2030 - National Priorities for Socio-Economic Development. These priorities include a sustainable and competitive economy, the Great Return to the liberated territories, a clean environment, and a "Green Growth" country. During her presentation, she also addressed the opportunities and advantages that sustainable development in the financial sector offers for businesses. Concluding her speech, she handed over the floor to Ms Gunay Asgarova, Senior Assurance Manager at PwC Azerbaijan.

Ms Asgarova, in turn, greeted the participants and began her speech by discussing the support for stakeholder engagement in the development of the ESG Strategy, goals and commitments related to the Environmental, Social, and Governance aspects of the ESG strategy, initiatives for sustainable development, and reporting that describes the progress of the work. She concluded her speech by providing detailed information on the implementation of the five phases of the ESG system and thanked the participants.

The meeting concluded with an active exchange of ideas and a Q&A session.