The Armenian Ministry of Finance Jan. 21 posted online a synthesized text, in English, of the 1995 DTA and protocol with Bulgaria, as amended by the 2008 protocol, and the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI), which entered into force Jan. 1, 2024. The MLI applies from: 1) Jan. 1, 2024, for withholding taxes; 2) taxable periods beginning on or after July 1, 2024, for all other taxes in Armenia; and 3) taxable periods beginning on or after Jan. 1, 2025, for all other taxes in Bulgaria. The synthesized text ...
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