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Georgia Publishes Synthesized Texts of Tax Treaties with Finland, Iceland, and Ireland as Impacted by the BEPS MLI

27 July 2020

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Treaty Development

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Georgia-Finland-Iceland-Ireland

The Georgian Ministry of Finance has published the synthesized texts of the tax treaties with Finland, Iceland, and Ireland 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 2007 Georgia-Finland tax treaty: In Georgia: with respect to taxes...