»Ê¹ÚÌåÓýapp

»Ê¹ÚÌåÓýapp comprehensive agreement (SI 2004/3325) entered into force on 11 October 2005 and has effect:

in the United Kingdom from 1 April 2006 for corporation tax and from 6 April 2006 for income tax and capital gains tax;

in Georgia in respect of taxes chargeable for any fiscal year beginning on or after 1 January 2006.

An amending protocol entered into force on 17 December 2010 and has effect in the United Kingdom from April 2011 and in Georgia from January 2011. »Ê¹ÚÌåÓýapp most significant change concerns the taxation of dividends (see DT7753).

If using the HMRC Intranet, the agreement and the protocol can be viewed through the “New treaties/protocols in force� link on the sidebar. On the HMRC web-site, searching for “Treaties in force Georgia� will provide a link to the treaty.

»Ê¹ÚÌåÓýapp text of the Tax Treaty can be found via /government/publications/georgia-tax-treaties