Transfer pricing in Armenia: Concern Dialog team featured in the Lexology Panoramic Guide
10/09/2024
Concern Dialog partner, attorney Arthur Hovhannisyan and junior associate Svetlana Mkrtchyan, have contributed to the latest Lexology Panoramic guide on transfer pricing in Armenia.
Panoramic guide (formerly Getting the Deal Through) enabling side-by-side comparison of 15 jurisdictions of local insights into principal legislation; enforcement authority; role of OECD Transfer Pricing Guidelines and BEPS project; transfer pricing methods; documentation and reporting; adjustments and settlement; relief from double taxation; advance pricing agreements.
The guide also includes special topics, such as recharacterization, comparables, secondary adjustments, non-deductible intercompany payments, anti-avoidance, branches and permanent establishments and temporary exemptions and reductions; and recent trends.
The guide on Armenia is available here: https://bit.ly/3MFCJkC
The full publication of the Guide is available on the Lexology Panoramic: https://www.lexology.com/panoramic/workareas/transfer-pricing
Note:
Lexology Panoramic (formerly Getting the Deal Through) is a panoramic view of how laws and regulations vary across jurisdictions from the market-leading cross-jurisdictional comparison tool, written by leading practitioners globally. More than 120 work areas. 150 jurisdictions. 6,400 experts.
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