Browsing by Subject "Tax law"

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Assessment of tax performance and tax administration in Armenia

Khachatryan, Gohar (2014-06-26)

This paper has the purpose to look at the dynamic of tax revenues, to describe the present tax situation in Armenia and to underline existing problems, especially in tax administration, that hamper achieving optimal tax ...
RA tax law regulations: transfer pricing practice in Armenia

Poghosyan, Vahe (American University of Armenia, 2020)

As transfer pricing regulations are newly incorporated into the Tax Code of Armenia and we do not have enough practice to make clear conclusions about the productivity of those rules, in this paper I will mainly concentrate ...

Now showing items 1-2 of 2

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