Armenia's Ministry of Finance has published the synthesised text of the income tax treaty between Armenia and Ireland, as modified by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the MLI).
The synthesised text reflects the reservations and notifications submitted to the OECD as depositary by each country. It is a practical working document, not a legal instrument: the authentic texts of the underlying bilateral treaty and the MLI itself take precedence and remain the operative legal sources.
Practitioners working on Armenia-Ireland structures should consult the synthesised text to understand which MLI provisions apply to the treaty in practice, while keeping both the original treaty and the MLI convention to hand for any definitive legal determination.