According to a recent update from the Armenian government, the 2011 protocol to the 1996 income and capital tax treaty with Russia entered into force on 15 April 2013. The main changes made by the protocol include:
- Article 4 (Resident) is amended with the addition of the provision that if a company is considered resident in both Contracting States, the benefits of the treaty will not apply unless the competent authorities reach mutual agreement on the company's residence for the purpose of t…