Global Forum on Transparency and Exchange of Information for Tax Purposes: Armenia 2024 (Second Round, Phase 1) (Paperback) (ISBN-13: 9789264789456)

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.

Author: Oecd
ISBN-10: 9264789456
ISBN-13: 9789264789456
Publisher: OECD
Language: English
Published: 03/28/2024
Pages: 122
Format: Paperback
Weight: 0.55lbs
Size: 9.06h x 6.30w x 0.32d