British Business and Persons in Georgia
The taxation of companies, natural persons and investors who have moved from the United Kingdom to Georgia rests on the general foundations of the Georgian Tax Code, and its two central rules operate as for everyone else: the 183-day residency test and the credit of tax paid abroad. For the British side the calculation of precisely these two is especially topical: mobile professionals and managers from the United Kingdom often travel abroad, and accurate record-keeping of days of presence is the foundation of every decision.