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 reporting fiscal year. Armenia will not require secondary local filing by non-parent constituent entities in Armenia.