Edilex-palvelut

Kirjaudu sisään

Siirry sopimukseen

Puutteelliset hakuehdot

Agreement between the Government of the republic of Finland and the Government of the republic of Armenia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital

Agreement between the Government of the republic of Finland and the Government of the republic of Armenia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital (SopS 119-120/2007)

See changes and notifications to the agreement from the Finnish version.

See the synthesized text of the multilateral convention (SopS 21–22/2019) and this agreement.

Changes and notifications to the agreement:

The Government of the Republic of Finland and the Government of the Republic of Armenia,

Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital,

Have agreed as follows:

Article 1

Persons covered

This Agreement shall apply to persons who are residents of one or both of the Contracting States.

Article 2

Taxes covered

1. This Agreement shall apply to taxes on income and on capital imposed on behalf of a Contracting State or of its political subdivisions or local authorities, irrespective of the manner in which they are levied.

2. There shall be regarded as taxes on income and on capital all taxes imposed on total income, on total capital or on elements of income or of capital, including taxes on gains from the alienation of movable or immovable property, as well as taxes on capital appreciation.

3. The existing taxes to which the Agreement shall apply are: a) in Armenia:

(i) the profit tax;

(ii) the income tax; and

(iii) the property tax; (hereinafter referred to as "Armenian tax");

b) in Finland: ...

Dokumentin lukeminen vaatii sisäänkirjautumisen

 
 
 
 
 
 
 
 

Tilaaminen

Edilex on Suomen johtava ammattilaisten lakitietopalvelu. Edilex sisältää Suomen laajimman ajantasaisen säädöstietokannan erinomaisin linkityksin oikeustapauksiin, esitöihin ja muihin oikeudellisiin aineistoihin sekä juridisen uutispalvelun. Lakikanava-seurantapalvelussa voit valita aihealueet ja aineistot, joita haluat seurata päivittäin.

Lisää muistilistalle

Muuta kansioita

Dokumentti ei ole muistilistallasi. Lisää se valittuun tai uuteen kansioon.

Lisää dokumentti kansioihin tai poista se jo liitetyistä kansioista.

Lisää uusi kansio.

Lisää uusi väliotsikko.