Georgia updated its BEPS MLI position to include 22 of its tax treaties as covered agreements, enhancing alignment with international tax standards.
According to an OECD update, Georgia submitted an updated consolidated position for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI) on 27 November 2025. The update notably expands the list of Georgia’s covered tax treaties, now including 22 agreements, reflecting the country’s ongoing efforts to align its tax treaties with international standards.
The BEPS Convention, negotiated by more than 100 countries and jurisdictions under a mandate from the G20 Finance Ministers and Central Bank Governors, is one of the most prominent results of the OECD/G20 BEPS Project. It is the world’s leading instrument for updating bilateral tax treaties and reducing opportunities for tax avoidance by multinational enterprises. Measures included in the BEPS Convention address treaty abuse, strategies to avoid the creation of a “permanent establishment”, and hybrid mismatch arrangements.
The BEPS Convention also enhances the dispute resolution mechanism, especially through the addition of an optional provision on mandatory binding arbitration, which has been taken up by 34 jurisdictions.
Presently, 90 jurisdictions have either ratified, accepted, or approved the BEPS Convention, resulting in the modification of over 1,600 treaties. Around 400 additional treaties will be modified once the BEPS Convention has been ratified by all Signatories.
