The income and capital tax treaty between Armenia and Denmark reportedly entered into force on 22 October 2019. The treaty, signed 14 March 2018, is the first of its kind directly between the two countries, although the 1986 tax treaty between Denmark and the former Soviet Union had continued to apply, but was terminated. Taxes Covered The treaty covers Armenian profit tax, income tax, and property tax. It covers Danish income tax to the state and income tax to the municipalities. Resident If a company is considered resident in both Contracting States, the competent authorities will determine the company's residence...