The Georgian Ministry of Finance July 14 posted online a synthesized text of the 2002 DTA and protocol with the Netherlands and the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI), which entered into force July 1, 2019. The MLI applies from Jan. 1, 2020, for withholding taxes and all other taxes. The synthesized text is to facilitate the application of the MLI but isn’t a source of law. [Georgia, Ministry of Finance, 07/14/21]
Reference:
View Synthesized Text of Georgia-Netherlands DTA and Protocol, MLI.View Index.
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