Armenia

Armenia has exchange of information relationships with 42 jurisdictions through 41 DTCs and 1 TIEAs.

About this list of agreements »

Information on a jurisdiction's exchange of information agreements contained reflects the most up to date information available to the Global Forum.

Jurisdictions may have signed further agreements that are not reflected. In particular, other mechanisms including the EU Council Directive 2011/16/EU on administrative co-operation in the field of taxation and the multilateral Convention on Mutual Administrative Assistance in Tax Matters are not reflected in the list of agreements yet. Technical adjustments are being performed in the EOI Portal in order to display multilateral agreements and developments are expected soon. The public should consult the detailed analysis of the jurisdiction’s EOI mechanisms contained in its published peer review reports and also consult the relevant government agencies in the jurisdictions concerned.

The determination as to whether an agreement meets the international standard is based on the results of the peer review process. Where neither jurisdiction has been subject to a peer review, or where one of the jurisdictions is not a member of the Global Forum (and so no information is available regarding whether that jurisdiction can exchange information to the standard) and so it is not possible to say that the agreement meets the standard, then the agreement's status is "unreviewed".

Jurisdiction Type of EOI Arrangement Date Signed Date entered into Force Meets standard Contains paras 4 and 5  
Kazakhstan DTC  6 Nov 2006  2006-11-06 19 Jan 2011  2011-01-19 No Yes
Sweden DTC  9 Feb 2016  2016-02-09 not yet in force  1900-01-01 Unreviewed No
Estonia DTC  14 Apr 2001  2001-04-14 23 Jan 2003  2003-01-23 Unreviewed No
Ireland DTC  14 Jul 2011  2011-07-14 18 Dec 2012  2012-12-18 Unreviewed Yes
Japan DTC  18 Jan 1986  1986-01-18 27 Nov 1986  1986-11-27 Unreviewed No
India DTC  31 Oct 2003  2003-10-31 9 Sep 2004  2004-09-09 Unreviewed No
Indonesia DTC  12 Oct 2005  2005-10-12 8 Apr 2016  2016-04-08 Unreviewed No
Finland DTC  16 Oct 2006  2006-10-16 30 Dec 2007  2007-12-30 Unreviewed Yes
Denmark DTC  21 Oct 1986  1986-10-21 28 Sep 1987  1987-09-28 Unreviewed No
Hungary DTC  9 Nov 2009  2009-11-09 1 Jan 2011  2011-01-01 Unreviewed Yes
Slovenia DTC  11 Oct 2010  2010-10-11 23 Apr 2013  2013-04-23 Unreviewed Yes
Kuwait DTC  3 Nov 2009  2009-11-03 12 Apr 2013  2013-04-12 Unreviewed No
Czech Republic DTC  6 Jul 2008  2008-07-06 15 Jul 2009  2009-07-15 Unreviewed Yes
Canada DTC  29 Jun 2004  2004-06-29 24 Jan 2006  2006-01-24 Unreviewed No
Latvia DTC  15 Mar 2000  2000-03-15 26 Feb 2001  2001-02-26 No No
Greece DTC  5 Dec 1999  1999-12-05 18 Jul 2002  2002-07-18 Unreviewed No
United Kingdom DTC  13 Jul 2011  2011-07-13 21 Feb 2012  2012-02-21 Unreviewed Yes
Cyprus DTC  17 Jan 2011  2011-01-17 19 Sep 2011  2011-09-19 Unreviewed Yes
Russian Federation DTC  28 Dec 1996  1996-12-28 1 Jan 1999  1999-01-01 Unreviewed Yes
Croatia DTC  22 May 2009  2009-05-22 18 Feb 2009  2009-02-18 Unreviewed Yes
Austria DTC  27 Feb 2002  2002-02-27 1 Mar 2004  2004-03-01 No No
Germany DTC  24 Nov 1981  1981-11-24 15 Jun 1983  1983-06-15 Unreviewed No
Serbia DTC  10 Mar 2014  2014-03-10 3 Nov 2016  2016-11-03 Unreviewed Yes
Luxembourg DTC  23 Jun 2009  2009-06-23 9 Apr 2010  2010-04-09 Unreviewed Yes
Bulgaria DTC  10 Apr 1995  1995-04-10 1 Dec 1995  1995-12-01 Unreviewed No
France DTC  9 Dec 1997  1997-12-09 1 May 2001  2001-05-01 Unreviewed No
Lebanon DTC  16 Sep 1998  1998-09-16 13 Dec 2000  2000-12-13 No No
Ukraine DTC  14 May 1996  1996-05-14 19 Nov 1996  1996-11-19 Unreviewed No
Netherlands DTC  31 Oct 2001  2001-10-31 22 Nov 2002  2002-11-22 Unreviewed No
China DTC  5 May 1996  1996-05-05 28 Nov 1996  1996-11-28 Unreviewed No
Poland DTC  14 Jul 1999  1999-07-14 1 Jan 2006  2006-01-01 Unreviewed No
Qatar DTC  22 Apr 2002  2002-04-22 1 Jan 2008  2008-01-01 Unreviewed No
Spain DTC  16 Dec 2010  2010-12-16 21 Mar 2012  2012-03-21 Unreviewed Yes
Slovakia DTC  15 May 2015  2015-05-15 1 Feb 2017  2017-02-01 Unreviewed Yes
Georgia DTC  18 Nov 1997  1997-11-18 3 Jul 1997  1997-07-03 Unreviewed No
Argentina TIEA  7 Jul 2014  2014-07-07 28 Apr 2017  2017-04-28 Unreviewed Yes
United Arab Emirates DTC  22 Apr 2002  2002-04-22 29 Dec 2004  2004-12-29 Unreviewed No
Switzerland DTC  12 Jun 2006  2006-06-12 7 Nov 2007  2007-11-07 No No
Italy DTC  14 Jun 2002  2002-06-14 5 May 2008  2008-05-05 Unreviewed No
Lithuania DTC  13 Mar 2000  2000-03-13 26 Feb 2001  2001-02-26 Unreviewed No
Romania DTC  25 Mar 1996  1996-03-25 25 Aug 1997  1997-08-25 Unreviewed No
Belgium DTC  7 Jun 2001  2001-06-07 1 Oct 2004  2004-10-01 Unreviewed No