The income tax treaty between Armenia and Hong Kong was signed on 24 June 2024. The treaty is the first of its kind between the two jurisdictions. Taxes Covered The treaty covers Armenian profit tax and income tax, and covers Hong Kong profits tax, salaries tax, and property tax. Residence If a person other than an individual is considered a resident of both Contracting Parties, the competent authorities will determine the person's residence for the purpose of the arrangement through mutual agreement, having regard to its place of effective management, the place where it is incorporated or otherwise constituted, and...