The income and capital tax treaty between Armenia and German entered into force on 23 November 2017. The treaty, signed 29 June 2016, replaces the 1981 tax treaty between Germany and the former Soviet Union as it applied in respect of Armenia and Germany. Taxes Covered The treaty covers Armenian profit tax, income tax, and property tax. It covers German income tax, corporate income tax, trade tax, and capital tax. Residence If a company is considered resident in both Contracting States, the competent authorities of both States will determine its residence for the purpose of the treaty through mutual agreement....