The agreement between the Republic of Tajikistan and the Republic of Armenia on avoidance of double taxation and prevention of tax avoidance on the income and on property

of June 30, 2005

Republic of Tajikistan and Republic of Armenia,

being guided by the aspiration to develop and strengthen economic, scientific and technical and cultural cooperation between both States and for the purpose of elimination of double taxation on the income and on property, decided to sign this agreement and agreed as follows:

Article 1. Persons to whom the Agreement is applied

This agreement is applied to persons who are residents of one or both Contracting States.

Article 2. Taxes to which the Agreement extends

1. This agreement is applied to the taxes on the income and on property levied on behalf of one of Contracting States or its administrative-territorial divisions, or regional authorities irrespective of method of their collection.

2. All taxes levied from the total amount of the income on the total amount of property, or from their separate elements, including taxes on the income from alienation of personal or real estate, taxes levied from the total amount of the salary or salary paid by the companies and also the taxes levied from the income from property surplus are considered as taxes on the income and on property.

3. The existing taxes to which the Agreement extends are in particular:

a) in the Republic of Tajikistan:

- tax on the income of legal entities;

- the income tax from physical persons;

- the property tax of legal entities and physical persons (further the referred to as "Tajik taxes");

b) in the Republic of Armenia:

- income tax;

- income tax;

- the property tax (further the referred to as "Armenian taxes").

4. The agreement is applied also to any identical or in essence to similar taxes which will be levied after signature date of this agreement in amendment or instead of the existing taxes. At the end of every year competent authorities of Contracting States will notify each other on any essential changes made to their corresponding tax legislations.

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