ბიზნეს სიახლეთა არქივი

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სამართლებრივი გარემო: ორმაგი დაბეგვრის ხელშეკრულება

Double Taxation Avoidance Treaty

The main purposes of the Agreement on the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital are to promote economic cooperation between countries and encourage foreign investments. Beginning from 2008 Georgia has initiated and concluded DTA agreements with its major trade partners. Georgian draft agreement is based on 2008 OECD Model Tax Convention on Income and on Capital, according to which taxing rights are distributed between treaty partners. Particularly, resident of one Contracting State deriving income from the other Contracting state may be taxed whether in the source state of income or in the country of residence. For the avoidance of double taxation, resident of one Contracting State deriving income from the other Contracting State will be credited against tax in the source state. DTA agreement also regulates issues regarding the prevention of fiscal evasion by means of implementing internationally recognized standards of exchange of information for tax purposes.

 

Currently Georgia has 46 active agreements.


  • Ratified Agreements:
    Portugal
  • Initialed agreements:
    Cyprus, Lebanon, Sweden, Oman,  Liechtenstein, Iceland;
  • Initiated Agreements:
    Belarus, South Korea, Jordan, Montenegro, Saudi Arabia, Vietnam, Iraq, Argentina, Indonesia, Malaysia, Mexico, Albania, Columbia, Moldova, Mongolia, Morocco, New Zealand, Peru, the Philippines, Tajikistan, Uruguay, Brazil, Cuba, Ecuador, Canada, and South Africa, Croatia.
ასევე იხილე კატეგორიაში - სამართლებრივი გარემო:
+(415) 251703
+995 599 20 24 00
სამეგრელო-ზემო სვანეთის საერთაშორისო ბიზნეს ფორუმი. 2014 წელი. ყველა უფლება დაცულია
ბიზნესი საზღვრების გარეშე. დამზადებულია IPWDS-ში GIZ ფინანსური მხარდაჭერით