Reservations and Declarations for Treaty No.127 - Convention on Mutual Administrative Assistance in Tax Matters

Nature of declaration : Declarations, Denunciations, Derogations
Status as of 25/08/2019

Georgia

Declaration contained in a letter from the Minister for Foreign Affairs of Georgia, dated 19 April 2011, registered at the Secretariat General on 28 April 2011 - Or. Engl.

ANNEX A – Taxes to which the Convention would apply:

Article 2, paragraph 1.a:
i. income tax;
profit tax;

ii. -

iii. -

Article 2, paragraph 1.b:
i. -

ii. -

iii. A. – -
B. – property tax;
C. – value-added tax;
D. – excise tax;
E. – -
F. – -
G. – -

iv. -
Period covered: 01/06/2011 -
Articles concerned : 2

Declaration contained in a letter from the Minister for Foreign Affairs of Georgia, dated 19 April 2011, registered at the Secretariat General on 28 April 2011 - Or. Engl.

ANNEX C – Definition of the word "national" for the purpose of the Convention

- any individual possessing the citizenship of Georgia;
- any legal person or partnership or association deriving its status as such from the laws in force in Georgia.
Period covered: 01/06/2011 -
Articles concerned : 3


Source : Treaty Office on http://conventions.coe.int - * Disclaimer.