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Update - Tax Treaty between Georgia and Liechtenstein

09 June 2015

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Treaty Development

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Georgia-Liechtenstein

The income and capital tax treaty between Georgia and Liechtenstein was signed 13 May 2015. The treaty is the first of its kind between the two countries. Taxes Covered The treaty covers Georgian profit tax, income tax and property tax. It covers Liechtenstein personal income tax, corporate income tax, capital gains tax, wealth tax, and coupon tax. Withholding Tax Rates Dividends - 0% Interest - 0% Royalties - 0% Capital Gains The following capital gains derived by a resident of one Contracting State may be taxed by the other State: Gains from the alienation of immovable property situated in the...