The "Convention Between the Republic of Armenia and Japan for the Elimination of Double Taxation With Respect to Taxes on Income and the Prevention of Tax Evasion And Avoidance" will enter into force on the 20th of December, 2025.
The Convention is in force:
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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;
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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.
You can read the agreement at the following link:https://bit.ly/43ErXmW.