PwC Armenia Tax and Legal Alerts 2017

PwC Armenia Times 2017

Issue #01 - Double Tax Treaties with Serbia, Tajikistan and Indonesia entered into force


During 2016 Armenia enacted the following agreements on avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital, which are applicable for taxes on income/capital derived on or after 1 January 2017.

PwC Armenia Times 2017

Issue #02 - Provisions of the Armenian Tax Code effective from 2017


The Tax Code of Armenia is effective from 1 January 2018. However, some provisions enter into effect earlier or later than this date. In this alert we cover provisions of Corporate Income Tax, Personal Income Tax, Value Added Tax and Excise Tax under the Tax Code effective from 2017.