Georgia has published Order No. 45 of 2 March 2021 from the Ministry of Finance, which amends Order No 425 of 18 December 2013 concerning the evaluation of controlled transactions. In particular, Order No. 45 established the procedures for Georgian enterprises to request a unilateral advance pricing agreement (APA). The areas covered by Order No. 45 include:
- The procedures for pre-application meetings (meeting request form attached);
- The APA application requirements, which must be submitted…