The MLI position of Armenia is in the process of ratification. Regarding its tax treaty network, the double tax treaty with Kyrgyzstan became effective starting from 1 January 2023.
Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023
OECD/G20 Base Erosion and Profit Shifting Project
Armenia
Recent developments relating to MAP in Armenia prior to 15 August 2023
Developments relating to MAP in the tax treaty network
Other developments relating to MAP
Working on amendments of Government decree No. 1727-N of 10 November 2022 “On establishing the procedure for and terms of settling the disputes on tax issues through the mutual agreement procedure” in order to make it in line with BEPS Action 14 Minimum Standard.
Latest Action 14 Peer Review report
Armenia is yet to be peer reviewed under Action 14.
Tax treaty network of Armenia
51 treaties, applicable to 51 jurisdictions (covering all treaties signed, although not necessarily in force)
status of MLI: signed, pending ratification.
Table 1. State of play of Armenia's tax treaty network
Source: OECD
Armenia's MAP programme
Organisation of competent authority function
three persons:
one head of unit
two persons working on MAP (all of which work on other tasks as well).
contact persons for MAP requests: Armenia did not provide the relevant information.
Figure 1. Competent Authority Organisational Structure
Source: OECD
Table 2. Guidance on the MAP process
Overview of Armenia's MAP Statistics for 2022
Armenia did not report any MAP cases in its 2022 MAP Statistics.
Please refer to https://www.oecd.org/tax/dispute/map-statistics-armenia.pdf for details with respect to Armenia's MAP Statistics.