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A country with strong economy is capable of everything
H. Aliyev

FDI friendly policy stands by investors !!!

7Starting a Business

22Property Registration

34Tax Payment

40Investor Protection

36Investor
protection

Source: WB, Doing Business Report 2016

Ever improving reformist business environment...


    • Equal rights and opportunities for all investors
    • Strong investor protection policy and legislation; guarantees against adverse changes in the legislation, nationalization, requisition
    • Compensation for damages and loss
    • Repatriation of profits ensured
    • Low regulatory burden
    • Limited price control
    • Over 450 e-services for businesses (e-registration, e-taxation, e-licensing, e-trade, e-intellectual property, e-payment)
    • Competitive tax regime (corporate tax-20%, VAT-18%, Simplified tax-2% or 4%, personal income tax – 14 to 25%, WHT – 10%) and tax holidays
    • 51 Double Taxation Treaties
    • 47 Bilateral Investment Treaties

10 "NO" to support investment climate…


1

No state inspections(excluding tax, human health and state security reasons)

2

No discrimination between foreign and domestic investors

3

No prior authorisation requirement for foreign investment

4

No licensing for currency operations involving the movement of capital

5

No foreign exchange restrictions

6

No limits on the amount of foreign capital in companies

7

No technology transfer restrictions

8

No legal limitation on ownership

9

No restrictions on repatriation of profits

10

No local counterpart requirement

Stimulative incentive programs represent investment facilitation strategy…


Holders of Investment Promotion Document (IPD)
and residents of Industrial

} 7 years Technology Parks enjoy dramatically reduced rates

    IPD Holders

    • 50% reduced corporate tax
    • 0% VAT on imported machinery, technological equipment and installations
    • 0% customs duty on imported machinery, technological equipment and installations
    • 0% land tax
    • 0% property tax
7 years

    Residents of Parks

    • 0% corporate tax
    • 0% VAT on imported machinery, technological equipment and installations
    • 0% customs duty on imported machinery, technological equipment and installations
    • 0% land tax
    • 0% property tax

Streamlined procedures for business setup…


    • 2 business days for business registration
    • Streamlined licensing system;10 business days for getting your lifelong license
    • “One-stop-shop” (ASAN Service) system for: business registration, customs, construction permits and licensing

Welcoming trade regime…


    • A single-window system for inspection of goods and vehicles crossing borders Inspection of transported goods, certificates and other documents
    • “E-customs” for a number of services, including e-declaration
    • No export duties
    • Green Channel System

      Automated digital information system determines type of customs entry channel:

      • Green – no physical examination
      • Blue – customs control
      • Yellow – a thorough examination of documents, goods, vehicles
      • Red – examination of documents, goods, vehicles and persons
    • Free Trade Agreements with Russia, Ukraine, Georgia, Kazakhstan, Kyrgyzstan, Tajikistan, Uzbekistan, Moldova and Belarus
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