Specifics of application of Double Taxation Treaties The guide covers the specifics of DTT application in Armenia, Belarus, Cyprus, Kazakhstan, Kyrgyzstan, Mongolia, Russia, Serbia, and Turkmenistan. It explores how tax residency is determined, what types of income are typically covered by treaties, how treaty benefits may be claimed, and which reduced tax rates apply to dividends, interest, and royalties. It also addresses the mechanisms available for eliminating double taxation and outlines dispute resolution procedures, including the Mutual Agreement Procedure (MAP) → |
