Armenia had tax treaties with 35 countries in force as of January 2012. Provisions of these treaties are generally applicable automatically when a local company possesses an appropriate residency certificate issued by foreign tax authorities.
However, Armenia does not honor preindependence tax treaties entered into by the former Soviet Union. See more detailed information in the “Multilateral and Bilateral Agreements” chapter of this guide.
*Acknowledgement – this content is provided from Investment Guide Armenia 2013 upon approval. – Full report here