The protocol to the 2000 income tax treaty between Armenia and Belarus entered into force on 26 December 2016. The protocol is the first to amend the treaty, and includes:
- Amendments to Article 2 (Taxes Covered) with respect to Armenian taxes;
- Amendments to Article 3 (General Definitions) with respect to the definition of the terms competent authority, enterprise, entrepreneurial activity, professional services, and place of effective management;
- Amendments to Article 4 (Resident) to provide…