The income and capital tax treaty between Armenia and Sweden was signed on 9 February 2016. The treaty is the first of its kind directly between the two countries, although the 1981 income and capital tax treaty between Sweden and the former Soviet Union had applied in respect of Armenia, but was terminated.
Taxes Covered
The treaty covers Armenia profit tax, income tax, and property tax. It covers the following Swedish taxes:
- National income tax;
- Withholding tax on dividends;
- Income tax …