Please quote: JJ7236C Tr./127-41 Strasbourg, 29 April 2011

SECRETARIAT GENERAL
DIRECTORATE OF LEGAL ADVICE
AND PUBLIC INTERNATIONAL LAW
(JURISCONSULT)
LEGAL ADVICE DEPARTMENT AND TREATY OFFICE
Please quote: JJ7236C
Tr./127-41
Strasbourg, 29 April 2011
NOTIFICATION OF DECLARATION
State :
Georgia.
Instrument :
Convention on Mutual Administrative Assistance in Tax Matters, opened for
signature in Strasbourg, on 25 January 1988 (ETS No. 127)
Date of entry into force
of the instrument :
1 April 1995.
Date of entry into force
in respect of Georgia:
1 June 2011.
Reservations:
Declarations :
ETS No. 127 Res./Decl. Georgia.
(See Annex).
Date of effect
of the declaration :
1 June 2011.
Notification made in accordance with Article 32 of the Convention.
Copy to all member States
Council of Europe
+ Australia, Canada, Japan, Korea, Mexico, New Zealand, United States of
America and OECD.
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Treaty Office :
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http://conventions.coe.int
ETS/STE No 127
CONVENTION ON MUTUAL ADMINISTRATIVE ASSISTANCE IN TAX MATTERS
opened for signature, in Strasbourg, on 25 January 1988
CONVENTION CONCERNANT L'ASSISTANCE ADMINISTRATIVE
MUTUELLE EN MATIERE FISCALE
ouverte à la signature, à Strasbourg, le 25 janvier 1988
______________
Reservations and Declarations
Réserves et Déclarations
GEORGIA
Declaration
contained in a letter from the Minister for Foreign Affairs of Georgia, dated 19 April 2011,
registered at the Secretariat General on 28 April 2011 - Or. Engl.
Pursuant to Article 2, paragraph 2, of the Convention, Georgia makes the following declaration :
ANNEX A – Taxes to which the Convention would apply:
Article 2, paragraph 1.a:
i.
ii.
iii.
income tax;
profit tax;
-
Article 2, paragraph 1.b:
i.
ii.
iii.
iv.
A. – B. – property tax;
C. – value-added tax;
D. – excise tax;
E. – F. – G. – -
ANNEX B – Competent authorities
Article 3, paragraph 1.d:
The Ministry of Finance or its authorised representative.
ANNEX C – Definition of the word "national" for the purposes of the Convention
Article 3, paragraph 1.e:
- any individual possessing the citizenship of Georgia;
- any legal person or partnership or association deriving its status as such from the laws in force in Georgia.
–2–
GÉORGIE
Déclaration
consignée dans une lettre du Ministre des Affaires étrangères de la Géorgie, datée du 19 avril
2011, enregistrée au Secrétariat Général le 28 avril 2011 - Or. angl.
En application de l'article 2, paragraphe 2, de la Convention, la Géorgie fait la déclaration suivante :
ANNEXE A – Impôts auxquels s'applique la Convention
Article 2, paragraphe 1.a:
i.
ii.
iii.
impôt sur le revenu;
impôt sur les bénéfices;
-
Article 2, paragraphe 1.b:
i.
ii.
iii.
iv.
A. – B. – taxe foncière;
C. – taxe sur la valeur ajoutée;
D. – droit d'accise;
E. – F. – G. – -
ANNEXE B – Autorités compétentes
Article 3, paragraphe 1.d:
Le Ministère des Finances ou son représentant autorisé.
ANNEXE C – Définition du terme "ressortissant" aux fins de la Convention
Article 3, paragraphe 1.e:
- toute personne physique possédant la nationalité de la Géorgie;
- toute personne juridique ou partenariat ou association dont le statut en tant que tel provient des lois en vigueur
en Géorgie.