Baku:The Organization for Economic Co-operation and Development (OECD) has affirmed Azerbaijan's compliance with country-by-country reporting (CbCR) rules as part of its latest peer review under Action 13 of the Base Erosion and Profit Shifting (BEPS) project.

According to Azerbaijan State News Agency, the ninth annual peer review report assessed the 2025-2026 implementation of CbCR across 142 jurisdictions. Each jurisdiction's domestic legal and administrative frameworks, information exchange frameworks, and measures to ensure confidentiality and appropriate use of CbC reports were examined.

The OECD report confirms that Azerbaijan's regulations have remained unchanged and continue to be effectively applied in all areas reviewed, meeting all terms of reference set out for the peer review.