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Armenian Cabinet Approves Pending Protocol to Tax Treaty with Switzerland — Orbitax Tax News & Alerts

On 24 March 2022, the Armenian Cabinet approved the ratification of the pending protocol to the 2006 income and capital tax treaty with Switzerland. The protocol, signed 12 November 2021, provides for the implementation of the BEPS minimum standards as well as several other changes. The protocol will enter into force once the ratification instruments are exchanged and will apply from 1 January of the year following its entry into force.