A Partnership as an EnterpriseUnder Article 21 of the Tax Code, an enterprise is any entity carrying on economic activit…
The Essence of the Estonian Model and Its TaxpayersGeorgia’s Estonian model of profit taxation means that profit earned…
The Taxpayer and the Object of Property Tax Property tax is a recurring obligation of every owner of real estate, and pl…
The Tax Dimension of Succession An inheritance transfers not only property but tax obligations as well. Article 57 of th…
Tax optimization strategies represent a legitimate and essential tool for business management, aimed at reducing the tax…
Special Regimes as the Foundation of Structuring Tax structuring begins with the choice of regime. Under article 83 of t…
Profit Tax RatesUnder Article 98 of the Tax Code, the profit tax rate is 15 percent. The choice of rate depends on the a…
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…
Who Pays Profit Tax and What Is TaxedTaxpayers of profit tax are a resident enterprise and a non-resident enterprise tha…
Tax Planning Advisory is a personalized service tailored to the needs of a specific business or investor. Unlike general…
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