Virtual assets are included in the list of intangible assets in Azerbaijan, APA reports.
This was reflected in the proposed amendment to the Tax Code, which was discussed at today's meeting of the Committee for Law Policy and State-Building of Milli Majlis (Azerbaijani Parliament).
According to the current law, intangible assets include intellectual, including trademarks, other industrial property objects, as well as other similar rights recognized as the object of the taxpayer's property rights in accordance with the procedure established by relevant legislation.