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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

Started as alternative to taxing corporate culture, Atlanta audit firm turns 45

22 December 2025 by Bennett Thrasher - United States

ATLANTA | September 8, 2025–Rick Bennett and Ken Thrasher were accountants working at Price Waterhouse in Atlanta, when each found themselves wanting something different from what they had in corporate life. “We wanted to raise our families in Atlanta,” Bennett said. Price Waterhouse was “transferring people from where they lived to other places, to try to, I guess, populate other places with new ideas. But we didn’t want to do that.” So in September 1980, they started their own firm, Bennett Thrasher. Now one of the largest accounting firms based in Atlanta with nearly 500 employees and $125 million in annual revenue, it celebrates its 45th anniversary this month.

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.

News & Analysis

Stamp Tax Practices in Venture Capital Investment Trusts

15 December 2025 by Erdem & Erdem Law Office - Turkey

Venture capital is defined as investing in areas where no one has previously dared to invest. In the guideline prepared by the Capital Markets Board ('CMB'), which has the authority to regulate and supervise the capital markets, venture capital is expressed as a form of financing that enables dynamic and creative entrepreneurs—who lack sufficient financial resources—to realise their investment ideas.

News & Analysis

Bennett Thrasher and Partner Ben Miller Earn Ninth Consecutive Recognition in ITR World Tax 2026 Rankings

04 December 2025 by Bennett Thrasher - United States

ATLANTA, November 14, 2025 — Bennett Thrasher, a nationally recognized full-service accounting and advisory firm, has been honored for the ninth consecutive year in the International Tax Review’s World Tax rankings. The firm again earned a spot as a Recommended Firm in the United States, underscoring its continued strength in global tax and advisory services.

News & Analysis

Bentsi-Enchill, Letsa & Ankomah has appointed 2 new partners

04 December 2025 by Bentsi-Enchill Letsa & Ankomah - Ghana

Bentsi-Enchill, Letsa & Ankomah has appointed 2 new partners, Sophia Sena Berdie and Godwin Ofosuhene Nkrumah.

News & Analysis

Bentsi-Enchill, Letsa & Ankomah ranks Tier One in all Ghana Practice areas in IFLR1000 2025 rankings

04 December 2025 by Bentsi-Enchill Letsa & Ankomah - Ghana

Bentsi-Enchill, Letsa & Ankomah has again been ranked as a Top Tier firm by IFLR1000 with Tier 1 rankings in all the Ghana practice areas.

News & Analysis

Bentsi-Enchill wins National Law Firm of the Year at the IFLR Africa Awards 2025

04 December 2025 by Bentsi-Enchill Letsa & Ankomah - Ghana

Bentsi-Enchill, Letsa & Ankomah is proud to have received four awards at the just ended IFLR Awards Africa 2025.