Title page
Contents
Reader's guide 5
Abbreviations and acronyms 8
Executive summary 10
Summary of determinations, ratings and recommendations 14
Overview of Armenia 18
Part A: Availability of information 27
A.1. Legal and beneficial ownership and identity information 27
A.2. Accounting records 62
A.3. Banking information 70
Part B: Access to information 77
B.1. Competent Authority's ability to obtain and provide information 77
B.2. Notification requirements, rights and safeguards 88
Part C: Exchange of information 92
C.1. Exchange of information mechanisms 92
C.2. Exchange of information mechanisms with all relevant partners 99
C.3. Confidentiality 100
C.4. Rights and safeguards of taxpayers and third parties 104
C.5. Requesting and providing information in an effective manner 105
Annex 1. List of in-text recommendations 108
Annex 2. List of Armenia's EOI mechanisms 110
Annex 3. Methodology for the review 115
Annex 4. Armenia's response to the review report 118