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News & Analysis

KPMG Digital Gateway for tax: from compliance to strategic value

26 March 2026 by KPMG - Armenia

In an increasingly complex and rapidly evolving tax environment, organizations are facing growing pressure to enhance transparency, manage risks and ensure compliance across multiple jurisdictions. At the same time, tax functions are expected to contribute more strategically to business decision-making.
News & Analysis

Double Tax Treaty between Armenia and Japan enters into force

22 December 2025 by KPMG - Armenia

The treaty generally applies from 1 January 2026. However, provisions of articles 25 (Exchange of Information) and 26 (Assistance in the Collection of Taxes) will enter into force from 20 December 2025, without regard to the date on which the taxes are levied or the taxable year to which the taxes relate.
News & Analysis

New Requirements for Automatic Exchange of Financial Account Information

22 December 2025 by KPMG - Armenia

Since 2023, the Republic of Armenia has joined the Common Reporting Standard (CRS) developed by the Organization for Economic Co-operation and Development (OECD). Within this framework, starting from 2025, Armenia implements the automatic exchange of financial account information with partner countries.
News & Analysis

2025 Transfer Pricing year in review

22 December 2025 by KPMG - Armenia

Responding to global changes
News & Analysis

2025 updates to the OECD Model Tax Convention on Income and on Capital

22 December 2025 by KPMG - Armenia

The Organisation for Economic Co-operation and Development (OECD) released the 2025 update to the OECD Model Tax Convention on Income and on Capital, providing new guidance on short-term cross-border remote work, taxation of income from natural resource extraction and intragroup financing.