The tax treaty between Croatia and Georgia was signed on 18 January 2013. The treaty is the first of its kind between the two countries and has not yet entered into force. Taxes Covered The treaty covers Croatian profit tax, income tax and local income tax, including any surcharges. It covers Georgian profit tax, income tax, and property tax. Withholding Tax Rates Dividends - 5% Interest - 5% Royalties - 5% Double Taxation Relief Both countries apply the credit method for the elimination of double taxation. Entry into Force and Effect The treaty will enter into force once the ratification...