Armenia
This chapter describes the current legal and contractual framework for sanitation services in Armenia and discusses the potential changes required to drive reform. The absence of comprehensive legal act to regulate the sanitation sector in Armenia is discussed and the need for the case for separation of sanitation related legislation in the water code presented. The chapter also describes the changes required for contractual frameworks for private sector operators and presents the case for the need for model contracts.
Development in Eastern Europe and the South Caucasus was prepared as a joint effort between the Development Centre’s Black Sea and Central Asia Initiative and the OECD Eurasia Competitiveness Programme (DAF/PSD), supported by regional correspondents located in each of the countries.
This pilot monitoring report assesses Armenia's anti-corruption reforms and practices based on the criteria to test the new methodology for the 5th round of monitoring under the Istanbul Anti-Corruption Action Plan. The report analyses Armenia’s steps in building anti-corruption institutions and Armenia’s measures to detect, investigate and prosecute high-profile corruption cases. The report also identifies areas for improvement and provides recommendations.
Armenia has no indigenous fossil-fuel resources and relies on domestically-generated electricity and imported natural gas to meet the majority of its energy consumption needs.
Armenia can legally issue the following two types of rulings within the scope of the transparency framework: (i) preferential regimes;1) Free economic zones and 2) Information technology projects. and (ii) permanent establishment rulings. As of 1 January 2024, Armenia will be able to issue cross-border unilateral APAs and any other cross-border unilateral tax rulings (such as an advance tax ruling) covering transfer pricing or the application of transfer pricing principles.
Armenia has not yet introduced a requirement for the filing of CbC reports, as required under the BEPS Action 13 (CbC reporting) minimum standard.
Armenia can legally issue the following two types of rulings within the scope of the transparency framework: (i) preferential regimes;1) Free economic zones and 2) Information technology projects. and (ii) permanent establishment rulings.
Armenia has not yet introduced a requirement for the filing of CbC reports, as required under the BEPS Action 13 (CbC reporting) minimum standard.
Armenia can legally issue the following two types of rulings within the scope of the transparency framework: (i) preferential regimes; With respect to the following preferential regimes: 1) Free economic zones and 2) Information technology projects. and (ii) permanent establishment rulings.
Armenia does not yet have legislation in place to implement the BEPS Action 13 minimum standard.
Armenia can legally issue the following type of ruling within the scope of the transparency framework: permanent establishment rulings. Rulings (or “Notice” in the Armenian Tax Code) are issued by the International Cooperation Department (ICD) and the Administration Methodology and Procedures Department (AMPD) within the State Revenue Committee (SRC). The rulings issuance process is centralised at the level of AMPD. AMPD can issue rulings after prior consultation with ICD.
This report is Armenia’s first annual peer review report. Consistent with the agreed methodology this report covers: (i) the domestic legal and administrative framework, (ii) the exchange of information framework as well as (iii) the appropriate use of CbC reports.