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

of May 14, 1996

Ukraine and Republic of Armenia,

wishing to sign the Agreement on avoidance of double taxation of the income and property and the prevention of tax avoidance, and confirming the aspiration to development and deepening of the mutual economic relations,

agreed as follows:

Article 1. Persons to whom the Agreement is applied

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

Article 2. Taxes to which the Agreement extends

1. This agreement extends to taxes on the income and property collected on behalf of the Contracting State or its political and administrative division, or local government irrespective of method of their collection.

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

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

a) in Ukraine:

(I) income tax of the companies;

(II) the income tax from citizens;

(III) property tax of the companies;

(IV) non-personal tax of citizens

(further "the Ukrainian tax");

b) in the Republic of Armenia:

(I) income tax;

(II) the income tax from physical persons;

(III) property tax;

(IV) land tax

(further "the Armenian tax").

4. This agreement extends also to any taxes identical or similar in essence which will be levied by one of Contracting States after signature date of this agreement, in addition to or instead of the existing taxes of this Contracting State. Competent authorities of Contracting States will notify each other on any essential changes which happened in their legislations concerning the taxation.

Article 3. General determinations

1. In this agreement sense if other does not follow from context:

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