Global Forum on Transparency and Exchange of Information for Tax Purposes: Armenia
2024 (Second Round, Phase 1)
Peer Review Report on the Exchange of Information on Request
This peer review report analyses the implementation of the standard of transparency
and exchange of information on request in Armenia, as part of the second round of
reviews conducted by the Global Forum on Transparency and Exchange of Information
for Tax Purposes since 2016. Due to Armenia's limited practical experience of exchange
of information on request, and in accordance with the methodology for peer reviews
and non-member reviews, the report only assesses the jurisdiction's legal and regulatory
framework. The assessment of the practical implementation of this framework will be
subject to a future Phase 2 review.
Published on March 28, 2024
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