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Georgia Publishes Synthesized Texts of Tax Treaties with India, Serbia, and the UK as Impacted by the BEPS MLI

26 February 2020

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Treaty Development

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Georgia-India-Serbia-United Kingdom

The Georgian Ministry of Finance has published the synthesized texts of the income and capital tax treaties with India, Serbia, and the UK as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The texts were prepared on the basis of the MLI positions submitted by Georgia and the respective countries on the date of deposit of their MLI ratification instruments. The authentic legal texts of the Agreement and the MLI take precedence and remain the legal texts applicable. The MLI applies for the 2011 Georgia-India tax treaty: In Georgia:...