On 6 January 2016, the Netherlands published in its Official Gazette the memorandum of understanding (MoU) that provides for the automatic exchange of tax information under the 2002 income tax treaty with Georgia. The MoU was signed by the Netherlands on 23 November 2015 and by Georgia on 2 December 2015. It applies for the exchange of information on income covered by Articles 6 (Income from Immovable Property), 10 (Dividends), 11 (Interest), 12 (Royalties), 13 (Capital gains) and several others. The MoU entered into force on 2 December 2015, and applies for requests concerning tax periods beginning on or after...