Protocol to treaty between Germany and Georgia – details

Details of the amending protocol to the Georgia - Germany Income and Capital Tax Agreement (2006), signed on 10 March 2014, have become available. The protocol was concluded in the German, Georgian and Russian languages, each text having equal authenticity. In the case of divergence between the German and the Georgian text, however, the Russian text shall prevail.
The protocol provides for amendments to article 26 of the treaty on the exchange of information in order to bring it in line with art…