Guidance by country: Georgia: agreement
The 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. The 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.