Income tax treaty between Portugal and Georgia

San Marino has ratified an amending protocol that updates its income and capital tax treaty with Georgia, according to Council Decree No. 63 published on 30 April 2026. The protocol, which was signed on 17 October 2025, introduces a significant

Portugal has approved a temporary reduction in the minimum unit tax rates applied to petroleum and energy products under ISP (Imposto sobre os Produtos Petrolíferos e Energéticos), in response to rising energy costs linked to the Middle East

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,