Armenia
A. Progress in the implementation of the minimum standard
Armenia has 52 tax agreements in force, as reported in its response to the Peer Review questionnaire. Two of those agreements comply with the minimum standard.
Armenia signed the MLI in 2017. 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.1 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.2
Notes
← 1. While Armenia has not listed its agreements with Denmark and Israel in its provisional list of reservations and notifications under the MLI (MLI Position), Armenia has included these agreements to be covered under the MLI in its draft definitive MLI Position, for deposit upon Armenia’s deposit of its instrument of ratification of the MLI.
← 2. 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 has also adopted the simplified LOB under Article 7(6) of the MLI.