DT2550 - Armenia

The United Kingdom does not have a double taxation agreement with Armenia

The United Kingdom will apply in the case of Armenia the provisions of the agreement between the United Kingdom and the Soviet Union in respect of profits arising before 1 April 2002 and income and gains arising before 6 April 2002. See the entry for the Soviet Union DT17450 for details of the agreement. Armenia does not regard itself as bound by the agreement between the United Kingdom and the Soviet Union and care should be taken not to imply that it does. Claims for relief in respect of Armenian tax should be referred to HMRC, Business International, Tax Treaty Team.