Japan's Ministry of Finance has announced the signing of a new income tax treaty with Armenia on 26 December 2024. The new treaty replaces the 1986 tax treaty between Japan and the former Soviet Union as it applies in respect of Japan and Armenia.
Taxes Covered
The treaty covers Armenian profit tax and income tax, and covers Japanese income tax, corporation tax, special income tax for reconstruction, local corporation tax, and local inhabitants tax.
Residence
If a person other than an …