DT2550 - Double Taxation Relief Manual: Guidance by country: Armenia: Agreements in force
Title: Convention between the Government of the Republic of Armenia and the Government of the United Kingdom of Great Britain and Northern Ireland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital
Signed: 13 July 2011
Statutory Instrument number: SI 2011 No. 2722
Entered into force: 21 February 2012
Has effect:
- in Armenia from 1 January 2013
- in the UK, in respect of withholding taxes from 1 January 2013, in respect of income tax and capital gains tax, from 6 April 2012; in respect of corporation tax, from 1 April 2012
The text of the convention currently in force can be found at the following link: https://www.gov.uk/government/publications/armenia-tax-treaties