The income tax treaty between Georgia and Moldova entered into force on 17 April 2018. The treaty, signed 29 November 2017, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Georgian profit tax and income tax, and covers Moldovan income tax.
Service PE
The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise furnishes services through employees or other engaged personnel if the activities continue fo…