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.
Related Posts
San Marino ratifies amending protocol to tax treaty with Georgia
May 05, 2026
San Marino has ratified an amending protocol that updates its income and capital tax treaty with Georgia, according to
Read More
Luxembourg ratifies amending protocol to tax treaty with Georgia
March 19, 2026
Luxembourg published the Law of 10 March 2026 in the Official Gazette on 16 March 2026, ratifying the amending
Read More
IMF Working Paper: Impact of the Large Taxpayer Office in the Republic of Georgia
March 10, 2026
On 20 February 2026 the IMF published a working paper with the title: Who Pays When Tax Administration Improves?
Read More
Luxembourg: Parliament approves tax treaty protocol with Georgia
March 02, 2026
Luxembourg’s parliament has approved the law ratifying the amending protocol to the 2007 income and capital tax
Read More Georgia introduces reporting obligations for international controlled transactions exceeding GEL 500,000
February 28, 2026
Georgia has issued Order No. 52 of 24 February 2026, in the Official Gazette, establishing a new annual obligation to
Read More Luxembourg: Chamber of Deputies approve amending protocol to tax treaty with Georgia
February 16, 2026
Luxembourg’s Chamber of Deputies approved the ratification of the amending protocol to the 2007 income and capital
Read More