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

The Armenian Ministry of Finance Jan. 30 posted a synthesized text, in English, of the 2005 DTA and protocol with Indonesia, 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, 2025, for withholding taxes; 2) taxable periods beginning on or after May 28, 2025, for all other taxes in Armenia; and 3) taxable periods beginning on or after Jan. 1, for all other taxes in Indonesia. The synthesized text is to facilitate the application of the MLI ...