{
  "url": "https://openlegislation.uk/draft-double-taxation-relief-taxes-on-income-georgia-order-2004",
  "json_url": "https://openlegislation.uk/draft-double-taxation-relief-taxes-on-income-georgia-order-2004.json",
  "id": "ukdsi/2004/011050321X",
  "title": "The Double Taxation Relief (Taxes on Income) (Georgia) Order 2004",
  "short_title": "Double Taxation Relief (Taxes on Income) (Georgia) 2004",
  "long_title": "An Agreement dealing with the avoidance of double taxation and fiscal evasion between the United Kingdom and Georgia (“the Agreement”) is set out in the Schedule to this Order.",
  "citation": "Draft 2004, ISBN 011050321X",
  "type": "ukdsi",
  "year": "2004",
  "number": "011050321X",
  "version": "current",
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    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/draft-double-taxation-relief-taxes-on-income-georgia-order-2004/introduction",
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    },
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      "heading": "Double taxation arrangements to have effect",
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      "path": "schedule",
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      "number": null,
      "heading": "AGREEMENT BETWEEN THE GOVERNMENT OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE GOVERNMENT OF GEORGIA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL",
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      "path": "schedule/part/4",
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      "number": "Article 4",
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    {
      "path": "schedule/part/5",
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      "number": "Article 5",
      "heading": "Permanent establishment",
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      "path": "schedule/part/6",
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      "number": "Article 6",
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      "path": "schedule/part/7",
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      "path": "schedule/part/8",
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      "path": "schedule/part/9",
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      "number": "Article 9",
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      "path": "schedule/part/10",
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      "number": "Article 10",
      "heading": "Dividends",
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      "path": "schedule/part/11",
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    {
      "path": "schedule/part/12",
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      "number": "Article 12",
      "heading": "Royalties",
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    {
      "path": "schedule/part/13",
      "kind": "part",
      "number": "Article 13",
      "heading": "Capital gains",
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      "extent": null,
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    {
      "path": "schedule/part/14",
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      "number": "Article 14",
      "heading": "Income from employment",
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    {
      "path": "schedule/part/15",
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      "number": "Article 15",
      "heading": "Directors' fees",
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      "path": "schedule/part/16",
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      "number": "Article 16",
      "heading": "Artistes and sportsmen",
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    {
      "path": "schedule/part/17",
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      "number": "Article 17",
      "heading": "Pensions and annuities",
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    {
      "path": "schedule/part/19",
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      "number": "Article 19",
      "heading": "Students",
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      "number": "Article 20",
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    {
      "path": "schedule/part/21",
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      "number": "Article 21",
      "heading": "Other income",
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    {
      "path": "schedule/part/22",
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      "number": "Article 22",
      "heading": "Capital",
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    {
      "path": "schedule/part/23",
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      "number": "Article 23",
      "heading": "Elimination of double taxation",
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