GRATA International is pleased to present a new comparative overview on the application of Double Taxation Treaties (DTTs) in various jurisdictions.
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).
Prepared by our experts across these jurisdictions, the publication offers practical insights for companies and individuals engaged in international business, helping them navigate the complexities of cross-border taxation.
Read the full material
You can view information on each country separately using the links in the list below.
List of countries and authors:
Armenia - Syuzanna Harutyunyan
Kazakhstan - Assel Ilyassova, Makhabbat Mukhidinkyzy
Kyrgyzstan - Aisanat Safarbek kyzy
Mongolia - Buyanjargal Tungalag
Russia - Alena Ivanova, Aleksandra Levenkova, Oksana Afanasyeva