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Latest Treaty Updates: Georgia

Moldova - Georgia


Moldova's Cabinet on January 31, 2018, approved a law to ratify the DTA signed with Georgia in November 2017.

Georgia - Moldova


Georgia and Moldova signed a DTA on November 29, 2017.

Georgia - Kyrgyzstan


Georgia on October 13, 2016, confirmed the signing of a DTA with Kyrgyzstan.

Korea, South - Georgia


South Korea and Georgia signed a DTA on March 31, 2016.

Cyprus - Georgia


The Cyprus-Georgia DTA entered into force on January 4, 2016.

Georgia - Iceland


The Georgia-Iceland DTA became effective on January 1, 2016.

Georgia - Latvia


Georgia and Latvia signed a TIEA on September 29, 2015.

Georgia - Various


Georgia signed DTAs with Iceland, Liechtenstein, and Cyprus on May 13, 2015.

Georgia - Belarus


Georgia and Belarus signed a DTA on April 23, 2015.

Portugal - Georgia


Portugal published Decree 24 of 2015 in its Official Gazette on March 5, 2015, ratifying the DTA signed with Georgia.

Malaysia - Georgia


According to preliminary media reports, Malaysia and Georgia are engaged in negotiations towards a DTA, which is expected to be signed by the end of the year.

Belarus - Georgia


At a meeting on February 2, 2015, Belarus and Georgia agreed to launch negotiations towards the conclusion of a DTA, Belarus's state news agency announced.

Seychelles - Georgia


The Seychelles and Georgia are to launch negotiations towards a DTA, authorities in the Seychelles confirmed on April 29, 2014.

Germany - Georgia


Germany and Georgia signed a DTA on March 10, 2014.

Belarus - Georgia


According to preliminary media reports, Belarus's President on February 5, 2014, approved negotiations with Georgia towards a tax information exchange agreement.

Georgia - Sweden


Georgia and Sweden signed a DTA on November 6, 2013.

Georgia - Sweden


Georgia and Sweden signed a DTA on November 6, 2013.

Georgia - Portugal


According to preliminary media reports, Georgia's parliament on July 27, 2013, approved a law to ratify the DTA the nation signed with Portugal.

Slovenia - Georgia


According to preliminary media reports, the Government of Slovenia on June 20, 2013, approved a law that would ratify the pending DTA signed with Georgia.

Georgia - Serbia


According to preliminary media reports, the DTA signed between Georgia and Serbia on April 4, 2012, entered into force on January 9, 2013.

Croatia - Georgia


Croatia and Georgia signed a DTA on January 18, 2013.

Portugal - Georgia


According to preliminary media reports, Portugal and Georgia signed a DTA on December 21, 2012.

Georgia - Slovenia


Georgia's Ministry for Foreign Affairs on December 7, 2012, confirmed the signing of a DTA between Georgia and Slovenia.

Montenegro - Georgia


According to preliminary media reports, the government of Montenegro on October 17, 2012, confirmed that it has agreed with Georgia to launch negotiations towards a double tax agreement.

Bahrain - Georgia


According to preliminary media reports, the DTA between Bahrain and Georgia will enter into force on August 1, 2012.

Georgia - Austria


Georgia and Austria signed a Protocol on June 4, 2012, amending their existing DTA, to add provisions for the exchange of tax information in line with the Organization for Economic Cooperation and Development's standard.

Georgia - Slovakia


According to preliminary media reports, on April 5, 2012, Slovakia ratified the DTA signed between Slovakia and Georgia.

Latvia - Georgia


Latvia and Georgia signed a Protocol on May 29, 2012, amending their existing DTA.

Liechtenstein - Georgia


Liechtenstein's government announced in May 9, 2012 that Liechtenstein and Georgia have initialled a DTA.

Norway - Georgia


Norway's parliament approved a law on May 7, 2012, that would ratify the pending DTA between Norway and Georgia.

Georgia - Serbia


According to preliminary media reports, Serbia and Georgia signed a DTA on April 4, 2012.

Georgia - Lebanon


Georgia and Lebanon agreed to begin talks towards a DTA between the two countries during two days of inter-governmental meetings which commenced on March 22, 2012.

Georgia - Hungary


Hungarian National Economy Minister György Matolcsy and his Georgian counterpart Dimitri Gvindadze signed a DTA on February 16, 2012.

India - Georgia


India has ratified the pending DTA between India and Georgia, publishing the document in the country's Official Gazette on January 6, 2012.

Georgia - Israel


According to preliminary media reports, Israel on December 6, 2011, ratified the pending DTA it signed with Georgia on May 12, 2011.

Georgia - Norway


According to preliminary media reports, Georgia's parliament on December 6, 2011, approved a law that would ratify the pending DTA between Georgia and Norway.

Norway - Georgia


A DTA between Norway and Georgia was signed in the Georgian capital, Tbilisi, on November 10, 2011.

Georgia - Slovakia


A DTA was signed between Georgia and Slovakia in Bratislava on October 27, 2011.

Georgia - Serbia


According to preliminary media reports, Georgia and Serbia initialled a DTA on October 26, 2011.

Bahrain - Georgia


According to preliminary media reports, Georgia's parliament has ratified the DTA with Bahrain, signed on July 18, 2011. The agreement contains provisions for the exchange of tax information in accordance with the Organisation for Economic and Cooperation Development's (OECD) model agreement.

India - Georgia


A DTA between India and Georgia was signed on August 24, according to an announcement by the Indian Ministry of Finance.

Switzerland - Georgia


The Swiss government announced on August 5, 2011, that the Double Tax Agreement signed between Switzerland and Georgia has entered into force. The agreement will be effective in Switzerland from January 1, 2012, and for fiscal years from 2012 onward.

Switzerland - Georgia


According to preliminary media reports, the DTA between Switzerland and Georgia entered into force on July 7, 2011.

Georgia - Bahrain


Georgia and Bahrain signed a double tax agreement on July 18, 2011, the Bahrain Ministry of Finance has announced. The agreement conforms to the OECD model tax convention with respect exchange of information.

Spain - Georgia


The treaty was signed on June 7, 2010, and was gazetted on June 1, 2011. The DTA will apply from January 1, 2012. In Georgia, the DTA applies to income tax, property tax. In Spain, the treaty applies to income tax, corporation tax, income tax on non-residents, wealth tax and local taxes on income and capital. It provides permanent establishment, resident, immovable property rules, and for the elimination of double taxation and the exchange of information. Dividend withholding tax is charged at: 0% where the beneficial owner is a company (other than a partnership) holding directly at least a 10% stake in the paying company; 10% in all other cases. Royalties and interest are exempt from withholding tax.

Spain - Georgia


Spain ratified

Treaty Updates by Territory

Latest News

Georgia, South Korea Sign Tax Treaty

Georgia and South Korea have recently signed a double tax agreement, which allocates taxing rights to the two countries to prevent the double taxation of the same income.

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Georgia Considers Tax Code Amendments

A Bill containing various amendments to the Tax Code has been discussed and agreed by the Georgian Economic Council.

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OECD Releases New Peer Review Reports

On August 4, 2014, the Organization for Economic Cooperation and Development's Global Forum on Transparency and Exchange of Information for Tax Purpose published peer review reports and compliance ratings for a new batch of jurisdictions.

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Liechtenstein, Georgia Initial Landmark DTA

Liechtenstein and Georgia have recently initialled in Tbilisi a bilateral double taxation agreement between the two countries in the area of taxes on income and on wealth.

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India Signs Tax Agreement With Georgia

The Indian government has signed an agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital with the government of Georgia.

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Swiss-Georgia DTA Enters Into Force

The Swiss Foreign Ministry has noted the entry into force of a double taxation agreement between Georgia and Switzerland.

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Spain Gazettes Two DTAs

Spain has issued official bulletins paving the way for the implementation of two new double tax agreements, with Georgia and Kazakhstan.

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Revised UK-Georgia DTA In Force

The United Kingdom has announced the ratification of The Double Taxation Relief and International Tax Enforcement (Georgia) Order 2010, bringing a revised text to the double tax agreement the UK signed with Georgia in 2004 into force.

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Austria, Israel Sign Tax Treaty

Austria and Israel have initialed a revised tax treaty for the avoidance of double taxation between the two countries.

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Singapore, Georgia DTA Comes Into Force

Singapore’s agreement with Georgia for the avoidance of double taxation, which was signed in New York in November last year, has come into force.

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Hong Kong Property Taxes Reviewed

Hong Kong’s Financial Secretary, John C Tsang, made the traditional post-budget speech at the Joint Business Community Luncheon on March 12 and, in particular, reviewed the tax measures taken to increase the transaction cost of property speculation so as to reduce the risk of a property bubble being created.

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NZ Emissions 'Tax' Attacked

The ACT New Zealand Party, a member of the country’s present coalition government, has continued its opposition to New Zealand’s new carbon emissions trading scheme, calling it a tax that will increase inflation in the economy.

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Orascom Loses Algerian Tax Appeal

Egyptian telecom company, Orascom Telecom, has announced that its Algerian subsidiary, Orascom Telecom Algérie, has received a rejection to its appeal, made in December last year, against the notice for taxes and penalties it had received from the Algerian tax authorities the month previously.

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Switzerland, Slovakia Initial Revised DTA

It has recently emerged that Switzerland and Slovakia have initialled a revised bilateral double taxation agreement, containing the Organization for Economic Cooperation and Development’s standard on tax information exchange.

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UK Budget To Hit The Rich

Wealthy individuals may have less than two weeks to put plans in place to reduce the tax impact of the Chancellor’s pre-election Budget, warns PKF Accountants and business advisers.

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Germany Approves Liechtenstein TIEA

Germany’s Cabinet has recently approved a bill pertaining to the bilateral tax information exchange agreement with Liechtenstein.

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UAE Completes VAT Study

Authorities in the United Arab Emirates are inching closer to the introduction of a value-added tax.

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Malaysia Not Cancelling GST

After a government meeting, Malaysia’s Second Finance Minister, Datuk Seri Ahmad Husni Hanadzlah, has rejected any suggestion that the proposed introduction of a goods and services tax has been cancelled.

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Australia Promised Full Debate On Tax Review

Following indications that the Australian government was thinking of a delay to the release of the Henry tax review, the Treasurer, Wayne Swan, has now confirmed that it will be issued in good time for a full debate on any proposed tax changes.

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OECD Urges Fiscal Policy Shift

Governments must now gear their economies towards jobs, international competitiveness and increasing the tax-take, the Organization for Economic Cooperation and Development has said in its latest ‘Going for Growth’ report, analyzing the next step for recovering economies.

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BVI To Review Taxes And Fees

British Virgin Islands Prime Minister, Ralph O’Neal has said that the territory will run a budget surplus during 2010, although the government still intends to review indirect taxes and fees on financial services.

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IRS Offers Help To Struggling Taxpayers

The US Internal Revenue Service has announced several additional steps it is taking this tax season to help people having difficulties meeting their tax obligations because of unemployment or other financial problems.

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Baucus Seeks Trade Preference Reform

Senate Finance Committee Chairman Max Baucus is leading efforts for reform of US trade preference programs accorded to developing countries.

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Jersey Riding Out Onshore Storm

Jersey will overcome the evolving challenges being faced by offshore international financial centres, Geoff Cook, Chief Executive of Jersey Finance, told participants at a Breakfast Briefing in London.

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Tax Relief For California Storm Victims

The State of California’s Franchise Tax Board on March 9 announced special tax relief for California taxpayers affected by the recent severe winter storms that started in January.

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