The Tax Calculation of an Asset Sale Tax optimization of an asset sale in Georgia is a calculation under the Tax Code: the supply of an asset enters the net of value added tax, while securities operat
Asset TransactionsPrice Fixing and Restrictive Agreements Price fixing is a prohibited practice under the Law of Georgia on Competition. Under Article 7, it is prohibited for economic agents, or within the framework of
Asset TransactionsThe Concept of the Sale Contract and the Parties' Obligations The acquisition of business assets in Georgia rests on the rules of the sale contract in the Civil Code. Under Article 477, under a contra
Exit PlanningTransfer of a Share in a Limited Liability CompanyOne route out of a business is the disposal of a share. Under the norms of the Entrepreneurship Code on the transfer of a share, a partner may transfe
Exit PlanningThe Concept of a Public OfferThe foundation of an IPO is the public offer of securities. Under the Law on Securities Market, a public offer is a proposal to at least 100 persons, or to an unspecified
Exit PlanningManagement Buyouts in the Language of Georgian LawA management buyout — the purchase of their own company’s shares by the management team — is a deal type shaped in United States and British financial
Joint VenturesA Strategic Alliance as a Legal Instrument A strategic alliance between companies usually goes beyond a one-off trading relationship and requires a legally deliberate structure. In Georgia, such coope
Joint VenturesJV Agreements in Georgian Law A contractual joint venture — where several parties run a common project by contract rather than by creating a new legal person — is written in Georgian law through the C
Joint VenturesLegal Foundations for Establishing a Joint Venture A joint venture in Georgia is established within the framework of the Law on Entrepreneurial Societies, which defines the mandatory content of the fo
Mergers & AcquisitionsA concentration — a merger, an amalgamation or the acquisition of control — is regulated in Georgia by the Law on Competition, and the central element of that regulation is the duty of prior written n
Mergers & AcquisitionsDue Diligence under Georgian Law Due diligence on an issuer of public securities does not begin on a blank page: the Securities Market Law creates an entire layer of public information — periodic repo
Mergers & AcquisitionsThe Regulatory Frame for M&A Deals in Georgia Mergers and acquisitions in Georgia fall within the scope of the Law on Competition whenever they create a concentration — a combination of economic agent
Mergers & AcquisitionsEmployment Law in M&A — the Overall Picture Mergers and acquisitions in Georgia raise not only corporate questions but serious employment-law issues: what happens to employees' contracts when a busine
Mergers & AcquisitionsPost-Merger Integration under Georgian Law Post-merger integration is an international consulting label, but its Georgian legal content is concrete: the mechanisms of the Civil Code govern the transfe
Mergers & AcquisitionsTransaction Tax Planning under the Georgian Code The decision between a share deal and an asset deal in Georgia is a calculation under the Tax Code: securities operations are exempt financial operatio
Mergers & AcquisitionsThe Purchase Agreement: the Sale InstrumentA purchase agreement is written with the sale law of the Civil Code. Under Article 477, the seller must transfer to the buyer ownership of the property, the
Mergers & AcquisitionsDeal Structuring under Georgian Law Deal structuring — the choice between an asset deal and a share deal — is carried in Georgian law by the contract machinery of the Civil Code: the sale contract car
Sector-Specific M&AA Crypto-Company Transaction and Accountable-Person StatusThe purchase and sale of a crypto-company in Georgia is not merely a corporate transaction — it simultaneously falls under the regime of the L
