On 10 April 2025, Japan's House of Representatives (lower house of parliament) approved the new income tax treaty with Armenia. The treaty, signed 26 December 2024, will enter into force 30 days after the ratification instruments are exchanged and will apply from 1 January of the year following its entry into force. Once in force and effective, it will replace the 1986 tax treaty between Japan and the former Soviet Union as it applies in respect of Japan and Armenia. Note - This article has been updated to reflect that the House of Representatives approved the treaty on 10 April...