General Rules of Tax ControlUnder Article 255 of the Tax Code, tax control over a person’s activity is exercised only by…
The Rule for Determining ResidencyUnder Article 34 of the Tax Code, a resident of Georgia for the entire current tax yea…
The Limited Liability Company (LLC) is the most common business form in Georgia, characterized by flexibility and limite…
Transfer Pricing Disputes represent one of the most complex and high-risk categories of tax law for multinational compan…
Transfer Pricing Documentation is a mandatory and critically important tool for member companies of international groups…
The Essence of Corporate Tax ReportingThe declaration of profit tax is the central part of the annual tax reporting of a…
The Essence of Tax Reporting RequirementsTax reporting interweaves two directions: the declarations you submit and the a…
A Partnership as an EnterpriseUnder Article 21 of the Tax Code, an enterprise is any entity carrying on economic activit…
Profit tax planning, particularly within the context of the so-called "Estonian Model" currently effective in Georgia, i…
Real estate taxation and planning in Georgia is a critical issue for both private investors and business entities. Trans…
Succession tax planning in Georgia is a complex legal and financial process aimed at optimizing the transfer of assets f…
Tax optimization strategies represent a legitimate and essential tool for business management, aimed at reducing the tax…
Corporate tax structuring is a strategic process aimed at optimizing the legal and operational model of a business group…
Profit Tax RatesUnder Article 98 of the Tax Code, the profit tax rate is 15 percent. The choice of rate depends on the a…
Tax Audit Defense — Five Norms You Must Know A tax audit is not merely an inspection — it is the preparation period of a…
Tax Planning Advisory is a personalized service tailored to the needs of a specific business or investor. Unlike general…
Transfer Pricing Advisory is a critically important service for multinational groups and companies involved in internati…
Who Pays Profit Tax and What Is TaxedTaxpayers of profit tax are a resident enterprise and a non-resident enterprise tha…
