According to a recent update from the Israeli Ministry of Finance, the income and capital tax treaty between Armenia and Israel has entered into force and is effective from 1 January 2019. The treaty, signed 25 July 2017, is the first of its kind between the two countries. Taxes Covered The treaty covers Armenian profit tax, income tax, and property tax. It covers Israeli income tax and company tax (including tax on capital gains), and tax imposed on gains from the alienation of property according to the Real Estate Taxation Law. Residence If a company is considered resident in both...