OrbitaxAmending Protocol to Tax Treaty between Armenia and Switzerland has Entered into Force
|Treaty Development|Armenia-Switzerland
The Swiss State Secretariat for International Finance has announced that the amending protocol to the 2006 income and capital tax treaty with Armenia entered into force on 2 May 2023. The Protocol, signed 12 November 2021, is the first to amend the treaty and includes the following main changes:
- The preamble is replaced in line with BEPS standards;
- Article 1 (Persons Covered) is amended with …
