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Georgia

 
Article 1 : PERSONS COVERED.
Article 2 : TAXES COVERED.
Article 3 : GENERAL DEFINITIONS.
Article 4 : RESIDENT.
Article 5 : PERMANENT ESTABLISHMENT.
Article 6 : INCOME FROM IMMOVABLE PROPERTY.
Article 7 : BUSINESS PROFITS.
Article 8 : SHIPPING AND AIR TRANSPORT.
Article 9 : ASSOCIATED ENTERPRISES.
Article 10 : DIVIDENDS.
Article 11 : INTEREST.
Article 12 : ROYALTIES AND FEES FOR TECHNICAL SERVICES.
Article 13 : CAPITAL GAINS.
Article 14 : INDEPENDENT PERSONAL SERVICES.
Article 15 : DEPENDENT PERSONAL SERVICE.
Article 16 : DIRECTORS' FEES.
Article 17 : ARTISTES AND SPORTSPERSONS.
Article 18 : PENSIONS.
Article 19 : GOVERNMENT SERVICE.
Article 20 : STUDENTS.
Article 21 : PROFESSORS, TEACHERS AND RESEARCH SCHOLARS.
Article 22 : OTHER INCOME.
Article 23 : CAPITAL.
Article 24 : ELIMINATION OF DOUBLE TAXATION.
Article 25 : NON-DISCRIMINATION.
Article 26 : MUTUAL AGREEMENT PROCEDURE.
Article 27 : EXCHANGE OF INFORMATION.
Article 28 : MEMBERS OF DIPLOMATIC MISSIONS AND CONSULAR POSTS.
Article 29 : ASSISTANCE IN THE COLLECTION OF TAXES.
Article 30 : LIMITATION OF BENEFITS.
Article 31 : ENTRY INTO FORCE.
Article 32 : TERMINATION.
 
 
 
 
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