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Georgia Deposits Updated (Consolidated) BEPS MLI Position Including Addition of 22 Tax Treaties

|Treaty Development|Georgia-OECD
Georgia-OECD

According to an update from the OECD, Georgia deposited an updated (consolidated) position for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI) on 27 November 2025. The main change is the addition of 22 of Georgia's tax treaties as covered agreements. With the addition of the 22 tax treaties, relevant changes are made in relation to the notifications on treaty preamble language, prevention of treaty abuse, mutual agreement procedure, and correspondi…

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