Armenia approves addendum to CRS multilateral agreement, includes crypto-asset reporting
Armenia approved an update to its international tax reporting system by signing the Addendum to the CRS MCAA on 8 January 2026, expanding the information financial institutions must report, including holdings in crypto-assets, and tightening due
See MoreArmenia, Japan tax treaty enters into force
Japan’s Ministry of Foreign Affairs announced on 21 November 2025 that the Armenia–Japan Income Tax Treaty (2024) will enter into force on 20 December 2025, with most of its provisions coming into effect on 1 January 2026. However, the
See MoreArmenia: President ratifies tax treaty with Japan
Once effective, it will replace the USSR–Japan Income Tax Treaty (1986) in relations between Armenia and Japan. On 3 October 2025, the President of Armenia, Vahagn Khachaturyan, signed a law ratifying the 2024 tax treaty with Japan. The
See MoreArmenia: Parliament approves new tax treaty with Japan
The new tax treaty will replace the existing 1986 tax treaty between Japan and the former Soviet Union. Armenia’s parliament approved the ratification of a new income tax treaty with Japan on 11 September 2025. The treaty can be ratified
See MoreBelgium revises CRS list, adds Armenia and Uganda
The updated CRS exchange list for 2024 now includes Armenia and Uganda. Belgium’s government has published the Royal Decree of 2 July 2025 in Official Gazette No. 2025004947 of 8 July 2025. The Royal Decree updates the list of jurisdictions
See MoreEurasian Economic Union (EAEU), Mongolia sign temporary FTA
The FTA will be valid for three years, with a mutual option to extend for another three years. The Eurasian Economic Union (EAEU), comprising Armenia, Belarus, Kazakhstan, Kyrgyzstan, and Russia, signed a temporary free trade agreement (FTA)
See MoreArmenia: Cabinet approves tax treaty with Japan
Armenia’s government has endorsed the ratification of the tax treaty with Japan on 8 May 2025 during a cabinet meeting. Signed on 26 December 2024 in Yerevan, this new agreement will replace the existing 1986 tax treaty between Japan and the
See MoreJapan: Lower House approves new income tax treaty with Armenia
Japan’s lower house of parliament ( House of Representatives) approved the new income tax agreement with Armenia on 10 April 2025. This new agreement replaced the 1986 tax treaty between Japan and the former Soviet Union. This treaty aims to
See MoreArmenia limits activities for turnover tax and micro enterprise regimes
The Armenian National Assembly announced that President Vahagn Khachaturyan has signed the Tax Code amendments on 4 April 2025. The changes impact the VAT treatment of advocacy-related services and revise the rules for deductible expenses linked
See MoreArmenia ratifies tax treaty with Hong Kong
Armenian President Vahagn Khachaturyan signed the law ratifying the income tax treaty with Hong Kong on 4 April 2025. The ratification law is pending publication in Armenia’s Official Gazette. This follows after Armenia’s parliament
See MoreArmenia: Parliament approves ratification of tax treaty with Hong Kong
Armenia’s parliament approved the ratification of the income tax treaty with Hong Kong on 26 March 2025. To complete the ratification process, the agreement must now be enacted by the President and published in the Official Gazette. The treaty
See MoreArmenia: Parliament approves doubling gambling taxes
Armenia’s parliament has approved higher tax rates on online casinos and bookmakers on 6 March 2025. Starting 1 April 2025, gambling tax rates per bet will double from 0.175% to 0.35% for online casinos and from 0.1% to 0.2% for
See MoreGermany updates CbC Report exchange list, adds four new jurisdictions
The German Official Gazette (Bundesgesetzblatt) No. 64 published the Seventh Regulation Amending the Country-by-Country (CbC) Report Extension Regulation on 11 March 2025. This update revises the list of jurisdictions participating in the
See MoreJapan: Cabinet approves new income tax treaty with Armenia
The Japanese Cabinet approved the new income tax treaty with Armenia on 25 February 2025. Earlier, Armenia’s government approved the signing of a new income tax treaty with Japan on 19 December 2024. This follows after Armenia and Japan have
See MoreArmenia introduces tax incentives for the tech sector
Armenia’s National Assembly has passed legislation introducing support measures and tax incentives aimed at advancing programs in the high-tech sector on 4 December 2024. These laws were presented by Minister of High-Tech Industry Mkhitar
See MoreArmenia approves tax treaty with Japan
Armenia’s government has approved the signing of a new income tax treaty with Japan on 19 December 2024. This follows after Armenia and Japan have agreed in principle on the new income tax treaty between the two countries on 16 October
See MoreArmenia: Cabinet ratifies tax treaty with Hong Kong
Armenia’s Cabinet has ratified the income tax treaty with Hong Kong on 12 December 2024. Signed on 24 June 2024, the Armenia - Hong Kong income tax treaty is the first between the two jurisdictions. The agreement will take effect after the
See MoreArmenia approves FTA between EAEU, Iran
Armenia’s President has signed a law for the ratification of the free trade agreement (FTA) between the Eurasian Economic Union (EAEU) (Armenia, Belarus, Kazakhstan, Kyrgyzstan, and Russia) and Iran on 27 November 2024. The Armenian National
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