Double tax treaty: Armenia — United States: sourced answers
1 answer to specific questions — each with a verbatim quote from an official source and a link to it.
Every answer is checked against a verbatim quote from a stored copy of its source and has passed an independent review. This is reference information, not legal advice: rules change, and the outcome depends on your circumstances.
Tax treaty or act
What is the status of the agreement or act (in force, suspended, terminated)
The 1973 US-USSR income tax treaty remains in effect for Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan and Uzbekistan until new treaties are negotiated and ratified.
«income tax treaty (Belarus): On December 17, 2024, the United States provided formal notice to the Republic of Belarus to confirm the suspension of the operation of paragraph 1, subparagraph (g), of Article III of the Convention between the United States of America and the income tax treaty between the United States and the Union of Soviet Socialist Republics, as well as the related letters, by mutual agreement. The suspension is effective December 17, 2024, until December 31, 2026, or earlier if mutually determined by the two governments 8 U.S.-Russia income tax treaty. On July 1, 2024, the United States provided formal notice to the Russian Federation to confirm the suspension of paragraph 4 of Article 1, and Articles 5-21 and 23 of the income tax treaty between the United States and the Russian Federation, as well as the accompanying Protocol, by mutual agreement. The suspension of the treaty is effective both for taxes withheld at source and in respect of other taxes on August 16, 2024. The suspension will continue until o»
Source: irs.gov/pub/irs-lbi/table-3-list-of-tax-treaties.pdf · source copy as of 2026-10-03
«U.S.-U.S.S.R. income tax treaty. The U.S.-U.S.S.R. income tax treaty remains in effect for the following members of the Commonwealth of Independent States (C.I.S.): Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. That treaty will remain in effect until new treaties with these individual countries are negotiated and ratified. Provisions of the U.S.-U.S.S.R. income tax treaty are discussed in this publication under Commonwealth of Independent States , later. U.S.-China income tax treaty. The U.S.-China income tax treaty does not apply to Hong Kong. Introduction This publication will tell you whether a tax treaty between the United States and a particular country offers a reduced rate of, or possibly a complete exemption from, U.S. income tax for residents of that particular country. . You should use this publication only for quick reference. It is not a complete guide to all provisions of every income tax treaty. . For more detailed information on treaty benefits, you should consult the text of the applicable treaty. The treaties ar»
Source: irs.gov/publications/p901 · source copy as of 2026-10-03
«61 The U.S.-U.S.S.R. Income Tax Treaty, signed June 20, 1973, applies to the countries of Armenia, Azerbaijan, Belarus. Georgia, Kyrgystan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. Table 2. Compensation for Personal Services Performed in United States Exempt from U.S. Income Tax Under Income Tax Treaties Page 26 of 26»
Source: irs.gov · source copy as of 2026-10-03
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