PROTOCOL

of October 24, 2011

About introduction of amendments to the Agreement between the Government of the Russian Federation and the Government of the Republic of Armenia about elimination of double taxation on the income and property from December 28, 1996 and the protocol to it of December 28, 1996

Government of the Russian Federation and Government of the Republic of Armenia,

in view of need of introduction of amendments to the Agreement between the Government of the Russian Federation and the Government of the Republic of Armenia about elimination of double taxation on the income and the property signed in Moscow on December 28, 1996 and the Protocol to it from December 28, 1996 (further - the Agreement),

being guided by the aspiration to bring Agreement provisions into accord with the economic and legal changes which happened in Contracting States

agreed as follows:

Article 1

In the article 2 "Taxes to Which the Agreement Extends" to state Item 3 in the following edition:

"3. The existing taxes to which this agreement extends are, in particular:

a) in relation to Russia:

(i) income tax of the organizations;

(ii) income tax;

(iii) property tax of the organizations;

(iv) property tax of physical persons;

b) in relation to Armenia:

(i) income tax of legal entities;

(ii) the income tax from physical persons;

(iii) property tax.".

Article 2

In the article 3 "General Determinations" in the subitem of "g" of Item 1 of the word "Tax authorities of the Republic of Armenia or the representative authorized by it" shall be replaced with words "The Ministry of Finance of the Republic of Armenia and Committee of state revenues under the Government of the Republic of Armenia or their authorized representatives.".

Article 3

Add the article 4 "Resident" with Item 3 following of content:

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