DT7750 - Guidance by country: Georgia: agreement
The comprehensive agreement (SI 2004/3325) entered into force on 11 October 2005 and has effect:
in the United Kingdom from 1 April 2006 for corporation tax and from 6 April 2006 for income tax and capital gains tax;
in Georgia in respect of taxes chargeable for any fiscal year beginning on or after 1 January 2006.
An amending protocol entered into force on 17 December 2010 and has effect in the United Kingdom from April 2011 and in Georgia from January 2011. The most significant change concerns the taxation of dividends (see DT7753).
If using the HMRC Intranet, the agreement and the protocol can be viewed through the 바카라 사이트śNew treaties/protocols in force바카라 사이트ť link on the sidebar. On the HMRC web-site, searching for 바카라 사이트śTreaties in force Georgia바카라 사이트ť will provide a link to the treaty.
The text of the Tax Treaty can be found via /government/publications/georgia-tax-treaties