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Tax Treaty between Armenia and Malta has Entered into Force — Orbitax Tax News & Alerts
The income tax treaty between Armenia and Malta entered into force on 25 November 2021. The treaty, signed 24 September 2019, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Armenian profit tax and income tax and Malta income tax.
Service PE
The treaty includes the provision that a permanent establishment...