Value Added Tax

Introduction In Armenia persons subject to VAT deduct the VAT paid on their inputs from the VAT charged on the […]

Accounting and Audit Requirements

International Financial Reporting Standards Armenian accounting standards were developed in the mid 1990s, ess […]

Corporate Taxation

Corporate Tax System Armenian entities and foreign entities with permanent establishment in Armenia are subjec […]

Avoidance of Double Taxation

Armenia had tax treaties with 35 countries in force as of January 2012. Provisions of these treaties are gener […]

Individual Taxation

Territoriality and Residence Individuals are classified into two categories for income tax purposes: Residents […]