Skip to content

Japan Armenia Tax Convention Set To Take Effect

Entry into force of the Tax Convention between Japan and Armenia

Japanese and Armenian officials shaking hands in front of national flags during the exchange of diplomatic notes ceremony in Yerevan.
Officials from Japan and Armenia shake hands in Yerevan on November 21 to mark the exchange of diplomatic notes for the Convention for the Elimination of Double Taxation.,

Entry into force details

On November 21, the exchange of diplomatic notes for the entry into force of the “Convention between
Japan and the
Republic of Armenia for the Elimination of Double Taxation with respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance” (signed on December 26, 2024) took place in
Yerevan, the capital of the
Republic of Armenia.

The Convention, therefore, will enter into force on December 20, 2025 (the thirtieth day after the date of exchange of diplomatic notes) and will have effect:
with respect to taxes levied on the basis of a taxable year, for taxes for any taxable years beginning on or after January 1, 2026;
with respect to taxes levied not on the basis of a taxable year, for taxes levied on or after January 1, 2026.
The provisions concerning the exchange of information and the assistance in the collection of taxes will have effect from December 20, 2025 without regard to the date on which the taxes are levied or the taxable year to which the taxes relate.
The provisions concerning the arbitration proceedings will have effect:
with respect to cases presented pursuant to the provisions concerning the mutual agreement procedure on or after the date to be agreed between the Governments of the Contracting States through an exchange of diplomatic notes;
with respect to cases presented pursuant to the provisions concerning the mutual agreement procedure before the date to be agreed between the Governments of the Contracting States through an exchange of diplomatic notes. In this case, no unresolved issues of such case shall be submitted to arbitration before two years have elapsed from that date.

Reference

(Reference1)
The Convention will not affect the existing Convention (Convention between the Government of
Japan and the Government of the
Union of Soviet Socialist Republics for the Avoidance of Double Taxation with respect to Taxes on Income) applicable between
Japan and the countries other than the
Republic of Armenia.

 

Tags: