Georgia

Corporate taxation

The corporate income tax rate is 15%. Resident companies are subject to corporate income tax on there global income.

Transfer pricing

The arm’s length principle is contained in art. 18 of the Georgian Tax Code.

Links

• • • • Transfer Pricing Country Profile
      • Transfer Pricing Dispute Resolution Profile
      • Tax Administration
      • Local Transfer Pricing Guidelines

Transfer Pricing Case Law

Case Name	Description	Date	Countries	Keywords