According to an update from the OECD, Armenia signed the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country Reports (CbC MCAA) on 5 September 2024. Armenia's CbC reporting requirements apply from 1 January 2025 for MNE groups meeting a standard consolidated group revenue threshold of EUR 750 million, with reports due within 12 months following the end of the repor…