Double taxation agreements (DTAs) of various jurisdictions are recognized in Mongolia, including China and Russia, the main trading partners of the country. The list of the DTA partners with Mongolia is included in the Annex One. The Government of Mongolia has been taking its position regarding the DTA agreement into account which should be recognized. Therefore, any entities that are seeking reliance on the provision of DTA when weighing the decision of making investment should be recommended to get most recent advices and updates.
