The new income tax treaty between Georgia and Poland entered into force on 1 April 2023. The treaty, signed 7 July 2021, replaces the 1999 tax treaty between the two countries. Taxes Covered The treaty covers Georgian profit tax and income tax and covers Polish corporate income tax and personal income tax. Residence If a person other than an individual is considered resident in both Contracting States, the competent authorities of both States will determine its residence for the purpose of the treaty through mutual agreement based on its place of head or main office, its place of effective management,...