1. For the purposes of this Agreement, unless the context
otherwise requires:
a) the terms “a Contracting State” and “the other Contracting
State” mean, as the context requires, the Republic of Armenia
or the Federal Republic of Germany;
b) the term “Armenia” means the Republic of Armenia and,
when used in the geographical sense, means the territory, in-
cluding land, waters, subsoil and air spaces upon which the
Republic of Armenia exercises its sovereign rights and juris-
diction according to national legislation and international law;
c) the term “the Federal Republic of Germany” means the
Federal Republic of Germany and, when used in a geograph-
ical sense, the territory of the Federal Republic of Germany,
as well as the area of the sea-bed, its subsoil and the super-
jacent water column adjacent to the territorial sea, wherein
the Federal Republic of Germany exercises sovereign rights
and jurisdiction in conformity with international law and its
national legislation for the purpose of exploring, exploiting,
conserving and managing the living and non-living natural
resources or for the production of energy from renewable
sources;
d) the term “person” includes an individual, a company and any
other body of persons;
e) the term “company” means any body corporate or any entity
that is treated as a body corporate for tax purposes;
f) the term “enterprise” applies to the carrying on of any busi-
ness;
g) the terms “enterprise of a Contracting State” and “enterprise
of the other Contracting State” mean respectively an enter-
prise carried on by a resident of a Contracting State and an
enterprise carried on by a resident of the other Contracting
State;
h) the term “international traffic” means any transport by a ship
or aircraft operated by an enterprise that has its place of
effective management in a Contracting State, except when
the ship or aircraft is operated solely between places in the
other Contracting State;
i)
the term “competent authority” means:
(i) in Armenia, the Ministry of Finance, the State Revenue
Committee or their authorised representatives;
(ii) in the Federal Republic of Germany, the Federal Ministry
of Finance or the agency to which it has delegated its
powers;
j)
the term “national” means:
(i) in relation to Armenia, any individual possessing the
nationality of Armenia and any legal person, partnership
or association deriving its status as such from the laws in
force in Armenia;
(ii) in relation to the Federal Republic of Germany, any
German within the meaning of the Basic Law for the
Federal Republic of Germany and any legal person, part-
nership and association deriving its status as such from
the laws in force in the Federal Republic of Germany;
k) the term “business” includes the performance of professional
services and of other activities of an independent character.
2. As regards the application of the Agreement at any time by
a Contracting State, any term not defined therein shall, unless
the context otherwise requires, have the meaning that it has at
that time under the law of that State for the purposes of the taxes
to which the Agreement applies, any meaning under the appli-
cable tax laws of that State prevailing over a meaning given to
the term under other laws of that State.
de-armenia-2017-base | BGBl. 2017 II S. 1077 | Signed: 2016-06-29 | Gazette publication: 2017-07-27
Source form
official-publication PDF with native text layer; reader is a machine transcription
Source scope
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Retrieved
2026-09-30
Text and language scope
This source supplies German and English versions. The signing clause also identifies Armenian as authentic; that third version is NOT present in this reader. Unreviewed coordinate-based machine transcription of this original source edition only. Printed line breaks, hyphens and uncertain token spacing are retained, not silently corrected. Treaty preamble, closing formula, protocol and shared signatures are separate retained assets, not part of the last article. Full supplements: /review/de-armenia-2017-base/. PDF page links identify pages, not verified paragraph correspondence.
Review status
Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed.
Currentness
Original source edition; not a verified current-law consolidation. Unknown. No current-law consolidation, effective-period determination, MLI application, or complete amendment-chain verification has been performed. Original publication year is not a current applicability date. Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.
Protocols and later instruments
The protocol printed with this agreement is separately preserved in source supplements; it has not been merged into treaty articles. Subsequent protocols, amendments, MLI effects, replacements and suspensions are unresolved. This is not a consolidated current-law instrument. Source-triage warnings: Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.
Text language and status
en · authentic-language-transcription · machine-transcription
BGBl. 2017 II S. 1077 | de-armenia-2017-base | de-armenia-2017-base | BGBl. 2017 II S. 1077 | Signed: 2016-06-29 | Gazette publication: 2017-07-27 | Article 3 | en | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-armenia-2017-base/en/articles/article-3/
Source, edition and limits
Source edition
de-armenia-2017-base | BGBl. 2017 II S. 1077 | Signed: 2016-06-29 | Gazette publication: 2017-07-27
Source form
official-publication PDF with native text layer; reader is a machine transcription
Source scope
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Retrieved
2026-09-30
Text and language scope
This source supplies German and English versions. The signing clause also identifies Armenian as authentic; that third version is NOT present in this reader. Unreviewed coordinate-based machine transcription of this original source edition only. Printed line breaks, hyphens and uncertain token spacing are retained, not silently corrected. Treaty preamble, closing formula, protocol and shared signatures are separate retained assets, not part of the last article. Full supplements: /review/de-armenia-2017-base/. PDF page links identify pages, not verified paragraph correspondence.
Review status
Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed.
Currentness
Original source edition; not a verified current-law consolidation. Unknown. No current-law consolidation, effective-period determination, MLI application, or complete amendment-chain verification has been performed. Original publication year is not a current applicability date. Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.
Protocols and later instruments
The protocol printed with this agreement is separately preserved in source supplements; it has not been merged into treaty articles. Subsequent protocols, amendments, MLI effects, replacements and suspensions are unresolved. This is not a consolidated current-law instrument. Source-triage warnings: Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.
Text language and status
en · authentic-language-transcription · machine-transcription