Income tax treaty between Portugal and Georgia

Luxembourg published the  Law of 10 March 2026 in the Official Gazette on 16 March 2026, ratifying the amending protocol to the 2007 income and capital tax treaty with Georgia. The protocol, signed on 3 July 2025, replaces Article 27 (Exchange

Portugal’s Supreme Administrative Court has ruled that foreign-source income is generally liable for municipal surcharge unless it can be attributed to a foreign permanent establishment. The judgment, issued on 25 February 2026, followed a case

On 20 February 2026 the IMF published a working paper with the title: Who Pays When Tax Administration Improves? Revenue, Compliance, and Behavioral Responses to Georgia’s Large Taxpayer Office, written by J. Atsebi, M. Chikviladze, M. Das, E.

Luxembourg’s parliament has approved the law ratifying the amending protocol to the 2007 income and capital tax treaty between Luxembourg and Georgia. The Council of State voted on 25 February 2026 to waive the second constitutional vote,

Georgia has issued Order No. 52 of 24 February 2026, in the Official Gazette, establishing a new annual obligation to report information on international controlled transactions. The order introduces a mandatory reporting requirement for entities

Luxembourg’s Chamber of Deputies approved the ratification of the amending protocol to the 2007 income and capital tax treaty with Georgia on 11 February 2026. Under the amendment, Article 27 of the treaty is replaced to align the exchange of