23 June 2022
Georgia's Ministry of Finance has published the synthesized texts of the tax treaties with Cyprus and the Czech Republic as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The synthesized texts were prepared on the basis of the reservations and notifications submitted to the Depositary by the respective countries. The authentic legal texts of the treaties and the MLI take precedence and remain the legal texts applicable.
The MLI applies for the 2015 Georgia-Cyprus tax treaty:
The MLI applies for the 2006 Georgia-Czech Republic tax treaty:
Click the following link for the tax treaty page of Georgia's Ministry of Finance, which includes the MLI synthesized texts.
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