On 14 November 2022, Polish President Andrzej Duda signed the law for the ratification of the new income tax treaty with Georgia. The treaty, signed 7 July 2021, will enter into force on the first day of the third month after the ratification instruments are exchanged and will generally apply from 1 January of the year following its entry into force, although Article 24 (Exchange of Information) will apply from the date of entry into force without regard to the taxable period to which the mat…