Georgia has published Resolution 1041-VI ms-X MP of 1 December 2021 in the Official Gazette, which provides for the ratification of the new tax treaty with Poland. The treaty, signed 7 July 2021, will enter into force on the first day of the third month after the ratification instruments are exchanged and will generally apply from 1 January of the year following its entry into force, although Article 24 (Exchange of Information) will apply from the date of entry into force without regard to the taxable period to which the matter relates. Once in force and effective, the new treaty...