The pending income tax treaty between Armenia and Israel was signed on 25 July 2017. The treaty is the first of its kind between the two countries.
Taxes Covered
The treaty covers Armenian profit tax, income tax, and property tax. It covers Israeli income tax and company tax (including tax on capital gains), and tax imposed on gains from the alienation of property according to the Real Estate Taxation Law.
Residence
If a company is considered resident in both Contracting States, the com…