author_orbitax
Orbitax

Share This Article

France Publishes Synthesized Text of Tax Treaty with Georgia as Impacted by the BEPS MLI

20 March 2020

|

Treaty Development

|

France-Georgia

The French General Directorate of Public Finance has published the synthesized text of the 2007 tax treaty with Georgia as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The text is intended to facilitate the reading of the treaty as impacted by the MLI based on the reservation and notifications deposited by the respective countries. The text is not a substitute for the respective authentic texts of the treaty and the MLI, which remain the only applicable legal instruments. As provided in the synthesized text, the MLI applies for...