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The Rule for Determining Residency Under Article 34 of the Tax Code, a resident of Georgia for the entire current tax…
Real estate taxation and planning in Georgia is a critical issue for both private investors and business entities.…
Corporate tax structuring is a strategic process aimed at optimizing the legal and operational model of a business…
Corporation Tax Optimization in Georgia relates directly to the correct application of the "Estonian Model." In effect…
A Partnership (Joint Venture) is a form of business where partners unite for a specific goal without necessarily…
The Essence of the Estonian Model and Its Taxpayers Georgia’s Estonian model of profit taxation means that profit…
The Tax Dimension of Succession An inheritance transfers not only property but tax obligations as well. Article 57 of…
Who Pays Profit Tax and What Is Taxed Taxpayers of profit tax are a resident enterprise and a non-resident enterprise…
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