The Ministry of Finance of Georgia recently published Decree No. 258 of July 2023, which approves the rules for the Mutual Agreement Procedures (MAP) under the Tax Treaties of Georgia or the provisions of the BEPS MLI. The rules encompass various aspects including general MAP provisions, the commencement of MAP, the roles and responsibilities of Georgia’s competent authority, the obligations of taxpayers, and the finalization of MAP. Additionally, the order includes the provision of an application form for initiating MAP.
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