You may still qualify in later tax years depending on the relevant double taxation treaty with the UK.

Armenia does not have a bilateral taxation treaty with the U.S.

Double taxation treaties are agreements between two states which are designed to:

Generally, however, double taxation treaties exist between countries which permit overseas residents to purchase their securities.

In 1993, both countries signed a double taxation treaty.

If a double taxation treaty is involved, the country in which you pay tax will be determined as a matter of fact and not choice.

This is somewhat contradictory with the basic principles of double taxation treaty.

Corporation tax rates can be lower in some countries and where we still have double taxation treaties.

Even the flow of dividends from one company to another depends upon the double taxation treaties between different states.

The two Bailiwicks exercise bilateral double taxation treaties.