Protocol signed between Latvia and Georgia on DTA

Officials from Latvia and San Marino have initialled an income tax treaty following concluded negotiations, which was initialled on 14 May 2026. It requires formal signature and ratification to become effective. The development was confirmed by

Latvia and Liechtenstein will implement their income and capital tax treaty on 23 May 2026. The agreement, which was signed on 2 October 2025, will become applicable starting 1 January 2027. The treaty encompasses several tax categories in both

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

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

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,