Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
, see all updates

Georgia: Credit

Admissible for credit under the agreement

the tax on profit (income) of enterprises; and

the tax on income of individuals;

Inadmissible for credit under the agreement

the tax on property of enterprises; and

the tax on property of individuals.

Although these property taxes are covered by the agreement, they are capital taxes. Double taxation relief is only available in respect of taxes on income or capital gains