Armenia

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 has 48 tax agreements in force, as reported in its response to the Peer Review questionnaire.

L’Arménie compte 48 conventions fiscales en vigueur, comme l’indique sa réponse au questionnaire d’examen par les pairs.

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.

L'Arménie compte 46 conventions fiscales en vigueur, comme l’indique sa réponse au questionnaire d’examen par les pairs.

Armenia has 46 tax agreements in force, as reported in its response to the Peer Review questionnaire.

This chapter identifies, documents and provides estimates of the various subsidies in Armenia that relate to the production or use of coal, oil and related petroleum products, natural gas, and electricity and heat generated on the basis of these fossil fuels. The chapter also briefly looks at the subsidies benefiting energyefficiency measures and renewable energy sources. An overview of the country's energy sector is first given to place the measures listed into context. In addition, the chapter discusses pricing and tax policies in the energy sector in Armenia. The analysis summarises the context, the state of play, and the mechanics of the complex and evolving landscape of energy subsidies in the country.

This chapter explores simplified Environmental Management Systems (EMS) in detail, and develops the concept for a proposed simplified EMS for Armenia. The chapter begins with the experiences and approaches of different EU countries in using simplified EMS. This is used as a springboard to build up the proposal for Armenia. For the simplified EMS, detailed step-by-step instructions are included for each level, accompanied by illustrative examples from EU countries. While the EMS was developed for Armenia at the behest of the stakeholder, the guidance is potentially applicable to other EAP countries.

Armenia offers a natural comparator for Georgia. Its population is c. 3 mln (Georgia’s 4.3 mln), its area 30 000 sq.km. (Georgia 11 000 sq km) and GDP per head in PPP terms USD 7 780 (Georgia USD 7 160) (The Economist, 2015). 1 In addition, the climate, relief and other key geographical and environmental features of the two countries are not dissimilar (ADB, 2016).

This chapter describes the need for market reforms and discusses options available to the sanitation sector in Armenia. The chapter presents the fragmentation of the sanitation sector in Armenia and the impact this has on sector efficiency and impact upon public health and environmental performance as a key driver for reform. Five modes of service supply are explored with recommendations made on the implementation of the preferred model including the role of Government and incentives in the reform process.

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.

This chapter presents the current state of sanitation services in Armenia including environmental impact. It considers the status of sanitation services for rural and urban communities and residential, commercial and industrial users and also forecasts trends on the demand and supply side. The chapter considers the adequacy of service and operational considerations throughout the sanitation supply chain from collection, to treatment and discharge and reuse. This chapter analyses the investment needs for the sanitation sector in Armenia and considers objectives such as achieving universal coverage with “improved” sanitation and investment in new wastewater treatment facilities. It also considers the need for strategic investment to mitigate deterioration of existing infrastructure.

This chapter presents the current situation with regard to financing of the sanitation sector in Armenia. The shortfall in available funds from existing traditional sources such as tariffs is presented with the chapter considering options for generating additional revenues from tariffs. The current public funds available for sanitation are discussed and options are considered for increasing funds through reform of existing funds or creation of new funds.

The objective of this study is to support the development of a Strategy on Sustainable Sanitation Sector Development and Construction of wastewater treatment plants (WWTPs) for Armenia. It was conducted by the OECD within the framework of the National Policy Dialogue on Water Policy in Armenia in co-operation with the European Union Water Initiative (EUWI) facilitated by the OECD and UNECE. The work was financially supported by the European Union.

Armenia’s sanitation services are inadequate. In rural areas, over half of the population use unimproved facilities, causing direct damage to the environment and exposing inhabitants to health risks. In urban areas, the situation is substantially better, with 96% of the population having access to improved facilities through the sewerage system. Yet, this figure hides the poor conditions of the network, which poses health hazards due to potential cross-contamination between sewage and drinking water. Furthermore, out of 20 existing wastewater treatment plants (WWTPs), only four are currently functioning.

Armenia has one of the highest, and increasing, emigration rates in the world, with about 30% of the population living outside the country. In parallel, Armenia also benefits from significant and increasing levels of remittances. This chapter asks to what extent these trends are contributing to the country’s development in four sectors: the labour market, agriculture, education, and investment and financial services. Drawing on the IPPMD surveys and data analysis, the chapter finds both positive and negative effects on development.