Armenia MOF Posts Synthesized Text of DTA, Protocol With Finland in English

The Armenian Ministry of Finance April 6 posted a synthesized text, in English, of the 2006 DTA and protocol with Finland, 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 Finland. The synthesized text is to facilitate the application of the ...