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TPNews (13 February 2019)

Armenia has newly joined the OECD’s Inclusive Framework on base erosion and profit shifting (BEPS).

The BEPS Inclusive Framework allows interested tax jurisdictions to work with the OECD and G-20 nations on monitoring the implementation of the BEPS proposals.

As a member of the BEPS Inclusive Framework,  Armenia will monitor implementation of the following four BEPS minimum standards: countering harmful practices (BEPS Action 5), preventing treaty abuse (BEPS Action 6), transfer pricing documentation and country-by-country reporting (BEPS Action 13), and improving dispute resolution mechanisms (BEPS Action 14).

Till date, 128 tax jurisdictions are part of the BEPS Inclusive Framework.

https://transferpricingnews.com/armenia-joins-oecds-beps-inclusive-framework/