Officials from Armenia and the United States are to begin negotiations for an income tax treaty on 19 November 2015. Any resulting treaty will be the first of its kind directly between the two countries, and must be finalized, signed and ratified before entering into force.
The United States currently applies the 1973 income tax treaty with the former Soviet Union in respect of Armenia, although Armenia does not generally apply the provisions of that treaty in respect of the United States.
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