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

Armenia signed the MLI in 2017 and has not listed its agreements with Denmark and Israel. These agreements will therefore not, at this stage, be modified by the MLI. Denmark indicated in its response to the Peer Review questionnaire that it will add its agreement with Armenia under the MLI. Israel has listed its agreement with Armenia under the MLI.

Armenia is implementing the minimum standard through the inclusion of the preamble statement and the PPT combined with the LOB.1

The agreements that will be modified by the MLI will come into compliance with the minimum standard once the provisions of the MLI take effect.

Armenia’s listed agreements under the MLI will start to be compliant after Armenia’s ratification of the MLI. Armenia is encouraged to ratify the MLI as soon as possible.

As mentioned above, Armenia has not listed its agreements with Denmark and Israel under the MLI. Listing the agreements under the MLI or entering into bilateral renegotiations to implement the minimum standard would ensure that the minimum standard could be implemented in those non-covered agreements.


← 1. For its agreements listed under the MLI, Armenia is implementing the preamble statement (Article 6 of the MLI) and the PPT (Article 7 of the MLI). Armenia also opted for the simplified LOB under Article 7(6) of the MLI.

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