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Georgia Publishes Synthesized Texts of Tax Treaties with Norway, Portugal, San Marino, Slovak Republic, and South Korea as Impacted by the BEPS MLI

26 July 2022

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Treaty Development

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Georgia-Norway-Portugal-San Marino-Slovak Republic-South Korea

Georgia's Ministry of Finance has published the synthesized texts of the tax treaties with Norway, Portugal, San Marino, the Slovak Republic, and South Korea as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The synthesized texts were prepared on the basis of the reservations and notifications submitted to the Depositary by the respective countries. The authentic legal texts of the treaties and the MLI take precedence and remain the legal texts applicable. The MLI applies for the 2011 Georgia-Norway tax treaty: with respect to taxes withheld at source on...