Kazakhstan and Georgia double taxation treaty in force since 2000
The treaty was signed on November 11, 1997, ratified by Law No. 273-I of July 9, 1998 and entered into force on July 5, 2000. Kazakhstan reduces its tax by the tax paid in Georgia, up to the Kazakhstani tax on the same income; the credit requires a certificate from the Georgian tax authority with a notarized translation.
What this changes in the calculation
Georgian rent for a Kazakhstan resident: the Georgian 5% is credited, with a top-up in Kazakhstan of 5% (to 10%) or 10% (to 15%) on income above 8,500 MCI.
- Source
- mof.ge
- Status
- verified
- Published