Q: Do the double taxation avoidance treaties of Republic of Armenia follow the OECD or another model?

A: While the majority of the treaties follow the OECD model, there are also exceptions, such as the one with Switzerland.

 

Q: Do treaties have to be incorporated into domestic law before they take effect?

A: According to the Constitution of Republic of Armenia, the international treaties shall come into force only after being ratified or approved. Consequently, bilateral double tax treaties are to be incorporated by means of ratification.

 

Q:Do they generally incorporate anti-treaty shopping rules (or limitation on benefits articles)?

A: No.

 

Q: Are treaties overridden by any rules of domestic law (whether existing when the treaty takes effect or introduced subsequently)?

A: According to the Article 6 of the Constitution of Republic of Armenia, the international treaties are a constituent part of the legal system of the Republic of Armenia. If a ratified international treaty stipulates norms other than those stipulated in the laws, the norms of the treaty shall prevail. Therefore, if there is a conflict between domestic law and an international tax treaty, the tax treaty prevails.

 

Q: What is the test in domestic law for determining corporate residence?

A: In order to be considered a RA resident organization, the organization has to be established (undergo state registration) in RA.