Armenia MOF Posts Synthesized Text of DTA With China in English

The Armenian Ministry of Finance April 6 posted a synthesized text, in English, of the 1996 DTA with China, 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; and 2) taxable periods beginning on or after July 1, 2024, for all other taxes. The synthesized text is to facilitate the application of the MLI but isn’t a source of law. [Armenia, Ministry of Finance, 04/06/26]

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