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Swedish Parliament Approves Tax Treaty With Georgia

14 May 2014

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Treaty Development

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Sweden-Georgia

On 8 May 2014, the Swedish Parliament approved for ratification the income tax treaty with Georgia. The treaty was signed on 6 November 2013, and ratified by Georgia on 19 March 2014. Taxes Covered The treaty applies to the following Swedish taxes: National income tax (den statliga inkomstskatten) Withholding tax on dividends (kupongskatten) Income tax on nonresidents (den särskilda inkomstskatten för utomlands bosatta) Income tax on nonresident artistes and athletes (den särskilda inkomstskatten för utomlands bosatta artister m.fl.) Municipal income tax (den kommunala inkomstskatten) Net wealth tax (den statliga förmögenhetsskatten) The treaty applies to the following Georgian taxes: Profit tax...