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PwC Armenia Tax and Legal Alerts

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

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

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.

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Armenia adopted transfer pricing rules

Armenia adopted transfer pricing rules

In October 2016, the National Assembly of Armenia adopted the new Armenian Tax Code that now includes transfer pricing (“TP”) rules. Under the Tax Code, TP regulations will enter into force on 1 January 2018. This will have a significant impact on many taxpayers, as currently there is no formal TP legislation in Armenia.

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Hasmik Harutyunyan
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