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

The Armenian Ministry of Finance Jan. 21 posted a synthesized text, in English, of the 2001 DTA and protocol with Estonia, 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, 2022, for withholding taxes; 2) taxable periods beginning on or after Aug. 14, 2021, for all other taxes in Armenia; and 3) taxable periods beginning on or after Jan 1, 2022, for all other taxes in Estonia. The synthesized text is to facilitate the application of the ...