Georgia has published Order No. 258 of 4 July 2023 from the Ministry of Finance, which approves the rules regarding the Mutual Agreement Procedures (MAP) in accordance with Georgia's tax treaties or the provisions of the BEPS MLI. Based on the Order, the Ministry of Finance has published an English-language version of the rules, which covers general MAP provisions, the initiation of MAP, the functions of the competent authority of Georgia, obligations of the taxpayer, and the completion of MAP. The application form for the initiation of MAP is also provided.