Article 1
Persons Covered
This Agreement shall apply to persons who are residents of one or both of the Contracting States.
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June 26, 2026
Agreement between the Government of the Republic of ARMENIA and the Government of the State of KUWAIT for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital
The Government of the Republic of Armenia and the Government of the State of Kuwait,
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:
Contents
Article 1 - Persons Covered
Article 2 - Taxes Covered
Article 3 - General Definitions
Article 4 - Resident
Article 5 - Permanent Establishment
Article 6 - Income from Immovable Property
Article 7 - Business Profits
Article 8 - International Traffic
Article 9 - Associated Enterprises
Article 10 - Dividends
Article 11 - Interest
Article 12 - Royalties
Article 13 - Capital Gains
Article 14 - Income from Employment
Article 15 - Directors' Fees
Article 16 - Artistes and Sportsmen
Article 17 - Pensions
Article 18 - Government Service
Article 19 - Teachers and Researchers
Article 20 - Students
Article 21 - Other Income
Article 22 - Capital
Article 23 - Elimination of Double Taxation
Article 24 - Non-Discrimination
Article 25 - Mutual Agreement Procedure
Article 26 - Exchange of Information
Article 27 - Members of Diplomatic Missions and Consular Posts
Article 28 - Entry into Force
Article 29 - Duration and Termination