Armenia has 52 tax agreements in force, as reported in its response to the Peer Review questionnaire. Three of those agreements comply with the minimum standard.
Armenia signed the MLI in 2017 and deposited its instrument of ratification on 25 September 2023. The MLI enters into force for Armenia on 1 January 2024. The agreements modified by the MLI will come into compliance with the minimum standard once the provisions of the MLI take effect.
Armenia has not listed its agreement with Japan under the MLI. This agreement will therefore not, at this stage, be modified under the MLI. In its response to the Peer Review Questionnaire, Japan indicated that its agreement with Armenia did not give rise to material treaty shopping concerns for Japan.
Armenia is implementing the minimum standard through the inclusion of the preamble statement and the PPT combined with the LOB.1