Georgia

Georgia has exchange of information relationships with 57 jurisdictions through 56 DTCs and 3 TIEAs.

About this list of agreements »

Information on a jurisdiction's exchange of information agreements contained reflects the most up to date information available to the Global Forum.

Jurisdictions may have signed further agreements that are not reflected. In particular, other mechanisms including the EU Council Directive 2011/16/EU on administrative co-operation in the field of taxation and the multilateral Convention on Mutual Administrative Assistance in Tax Matters are not reflected in the list of agreements yet. Technical adjustments are being performed in the EOI Portal in order to display multilateral agreements and developments are expected soon. The public should consult the detailed analysis of the jurisdiction’s EOI mechanisms contained in its published peer review reports and also consult the relevant government agencies in the jurisdictions concerned.

The determination as to whether an agreement meets the international standard is based on the results of the peer review process. Where neither jurisdiction has been subject to a peer review, or where one of the jurisdictions is not a member of the Global Forum (and so no information is available regarding whether that jurisdiction can exchange information to the standard) and so it is not possible to say that the agreement meets the standard, then the agreement's status is "unreviewed".

Jurisdiction Type of EOI Arrangement Date Signed Date entered into Force Meets standard Contains paras 4 and 5  
Kyrgyzstan DTC  13 Oct 2016  2016-10-13 not yet in force  1900-01-01 Unreviewed No
Belarus TIEA  16 May 2014  2014-05-16 not yet in force  1900-01-01 Unreviewed Yes
Hungary DTC  16 Feb 2012  2012-02-16 1 Jan 2013  2013-01-01 Yes Yes
Norway DTC  10 Nov 2011  2011-11-10 23 Jul 2012  2012-07-23 Yes Yes
Seychelles TIEA  29 Sep 2015  2015-09-29 not yet in force  1900-01-01 Unreviewed Yes
Portugal DTC  21 Dec 2012  2012-12-21 1 Mar 2015  2015-03-01 Unreviewed Yes
Turkmenistan DTC  5 Dec 1997  1997-12-05 26 Jan 2000  2000-01-26 Unreviewed No
Israel DTC  12 May 2010  2010-05-12 1 Jan 2012  2012-01-01 Yes Yes
United Arab Emirates DTC  25 Nov 2010  2010-11-25 28 Apr 2011  2011-04-28 Yes Yes
Netherlands DTC  21 Mar 2002  2002-03-21 21 Feb 2003  2003-02-21 Yes No
Liechtenstein DTC  13 May 2015  2015-05-13 21 Dec 2016  2016-12-21 Unreviewed Yes
Finland DTC  11 Oct 2007  2007-10-11 23 Jul 2008  2008-07-23 Yes Yes
Italy DTC  31 Oct 2000  2000-10-31 19 Feb 2004  2004-02-19 Yes No
Denmark DTC  10 Oct 2007  2007-10-10 1 Jan 2009  2009-01-01 Yes Yes
Belarus DTC  23 Apr 2015  2015-04-23 24 Nov 2015  2015-11-24 Unreviewed Yes
Malta DTC  23 Oct 2009  2009-10-23 1 Jan 2010  2010-01-01 Yes Yes
Cyprus DTC  13 May 2015  2015-05-13 4 Jan 2016  2016-01-04 Yes Yes
Germany DTC  1 Jun 2006  2006-06-01 21 Dec 2007  2007-12-21 Yes No
Bulgaria DTC  26 Nov 1998  1998-11-26 1 Jul 1999  1999-07-01 Yes No
India DTC  24 Aug 2011  2011-08-24 8 Dec 2011  2011-12-08 Yes Yes
Sweden DTC  6 Nov 2013  2013-11-06 26 Jul 2014  2014-07-26 Unreviewed No
Romania DTC  11 Dec 1997  1997-12-11 15 May 1999  1999-05-15 Yes No
Switzerland DTC  15 Jun 2010  2010-06-15 5 Aug 2011  2011-08-05 No No
Serbia DTC  4 Apr 2012  2012-04-04 9 Jan 2013  2013-01-09 Unreviewed Yes
Estonia DTC  18 Dec 2006  2006-12-18 27 Dec 2007  2007-12-27 Yes No
Turkey DTC  21 Nov 2007  2007-11-21 18 Feb 2010  2010-02-18 Yes No
Russian Federation DTC  4 Aug 1999  1999-08-04 not yet in force  1900-01-01 Yes No
Korea, Republic of DTC  31 Mar 2016  2016-03-31 17 Nov 2016  2016-11-17 Unreviewed No
United Kingdom DTC  13 Jul 2004  2004-07-13 11 Oct 2005  2005-10-11 Yes No
Iceland DTC  13 May 2015  2015-05-13 31 Dec 2015  2015-12-31 Unreviewed Yes
Poland DTC  5 Nov 1999  1999-11-05 1 Jan 2007  2007-01-01 Yes No
Spain DTC  7 Jun 2010  2010-06-07 1 Jul 2011  2011-07-01 Yes Yes
Slovakia DTC  27 Oct 2011  2011-10-27 29 Jul 2012  2012-07-29 Yes Yes
Lithuania DTC  11 Sep 2003  2003-09-11 20 Jul 2004  2004-07-20 Yes No
Uzbekistan DTC  28 May 1996  1996-05-28 20 Oct 1997  1997-10-20 Unreviewed No
Egypt DTC  25 May 2010  2010-05-25 20 Dec 2012  2012-12-20 Unreviewed Yes
Kuwait DTC  13 Oct 2011  2011-10-13 14 Apr 2013  2013-04-14 Unreviewed No
Austria DTC  11 Apr 2005  2005-04-11 1 Mar 2006  2006-03-01 Yes Yes
China DTC  22 Jun 2005  2005-06-22 10 Nov 2005  2005-11-10 Yes No
Ukraine DTC  14 Feb 1997  1997-02-14 1 Apr 1999  1999-04-01 Yes No
Japan DTC  18 Jan 1986  1986-01-18 27 Nov 1986  1986-11-27 Yes No
Azerbaijan DTC  18 Feb 1997  1997-02-18 1 Dec 1997  1997-12-01 Yes No
Bahrain DTC  18 Jul 2011  2011-07-18 1 Aug 2012  2012-08-01 Yes Yes
Singapore DTC  17 Nov 2009  2009-11-17 28 Jul 2010  2010-07-28 Yes Yes
Armenia DTC  18 Nov 1997  1997-11-18 3 Jul 1997  1997-07-03 Unreviewed No
Latvia DTC  13 Oct 2004  2004-10-13 25 Mar 2005  2005-03-25 No No
Kazakhstan DTC  11 Nov 1997  1997-11-11 5 Jul 2000  2000-07-05 No No
Belgium DTC  14 Dec 2000  2000-12-14 4 May 2004  2004-05-04 Yes No
Croatia DTC  18 Jan 2013  2013-01-18 6 Dec 2013  2013-12-06 Yes Yes
San Marino DTC  28 Sep 2012  2012-09-28 12 Apr 2013  2013-04-12 Yes Yes
Greece DTC  10 May 1999  1999-05-10 20 Oct 2002  2002-10-20 Yes No
Latvia TIEA  29 Sep 2015  2015-09-29 not yet in force  1900-01-01 Unreviewed Yes
Czech Republic DTC  23 May 2006  2006-05-23 4 May 2007  2007-05-04 Yes No
Qatar DTC  20 Dec 2010  2010-12-20 11 Mar 2011  2011-03-11 Yes Yes
Slovenia DTC  7 Dec 2012  2012-12-07 25 Sep 2013  2013-09-25 Yes Yes
Iran DTC  3 Nov 1996  1996-11-03 14 Feb 2001  2001-02-14 Unreviewed No
Ireland DTC  20 Nov 2008  2008-11-20 6 May 2010  2010-05-06 Yes Yes
France DTC  7 Mar 2007  2007-03-07 1 Jun 2010  2010-06-01 Yes No
Luxembourg DTC  15 Oct 2007  2007-10-15 14 Dec 2010  2010-12-14 Yes No