Schedule 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
The Government of the United Kingdom of Great Britain and Northern Ireland and the Government of Georgia;
Desiring to conclude an agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital;
Have agreed as follows:
- Article 1Persons covered
- Article 2Taxes covered
- Article 3General definitions
- Article 4Resident
- Article 5Permanent establishment
- Article 6Income from immovable property
- Article 7Business profits
- Article 8Income from international traffic
- Article 9Associated enterprises
- Article 10Dividends
- Article 11Interest
- Article 12Royalties
- Article 13Capital gains
- Article 14Income from employment
- Article 15Directors' fees
- Article 16Artistes and sportsmen
- Article 17Pensions and annuities
- Article 18Government service
- Article 19Students
- Article 20Professors, teachers and researchers
- Article 21Other income
- Article 22Capital
- Article 23Elimination of double taxation
- Article 24Limitation of relief
- Article 25Non-discrimination
- Article 26Mutual agreement procedure
- Article 27Exchange of information
- Article 28Members of diplomatic missions and consular posts
- Article 29Entry into force
- Article 30Termination