Corporate - Other issues

Last reviewed - 07 June 2022

Intergovernmental agreements (IGAs)

A Model 2 IGA is treated as 'in effect' by the US Treasury as of 8 May 2014.

On 12 February 2018, Armenia signed a Model 2 IGA with the United States of America to improve international tax compliance and to implement the Foreign Account Tax Compliance Act (FATCA).