Georgia

Corporate taxation

The corporate income tax rate is 15% (20% for banks, credit unions, microfinance organisations and Loan providers). 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