The Armenia Ministry of Finance Jan. 21 posted a synthesized text, in English, of the 2009 DTA and protocol with Croatia, 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, 01/21/26]
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