According to an update on recent laws signed by Armenian President Vahan Khachatryan, the President signed a law approving the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country Reports (CbC MCAA) on 30 January 2024. Although uncertain, it appears that the law is some sort of pre-approval of the CbC MCAA considering that Armenia has not yet signed the agreement according to the OECD's list of signatories. Further, Armenia has not yet implemented CbC reporting re…