Georgia has increased its DTT portfolio to now count 54 countries following the addition of one more treaty entering into force in late 2016.

Transfer pricing is a critical issue for Georgian companies engaging in controlled operations with foreign-related entities or offshore firms. The latest regulations highlight the importance of ensuring such transactions...

Georgia's tax reforms over the past decade have created a competitive environment, making it an attractive destination for both local and international IT companies.

Under the Tax Code of Georgia there are no significant risks for hiring freelancers instead of full-time employees. In general tax agent liabilities of businesses applicable to taxation of payments to freelancers...

Georgian tax legislation envisages five national taxes (Personal Income Tax, Corporate Tax, Value Added Tax, Excise Tax and Import Tax) and one local tax (Property Tax). There is no social security, wealth...