Georgia has published Resolutions 494-IV ms- X MP and 495-IV ms- X MP of 25 May 2021 in the Official Gazette, which provide for the ratification of the pending tax treaties with Hong Kong and Japan, respectively. The income and capital tax treaty with Hong Kong was signed on 5 October 2020 and is the first of its kind between the two jurisdictions. The treaty will enter into force on the first day of the month following the exchange of the ratification instruments. It will apply in Georgia from 1 January of the year following its entry into force and...