Corporate - Corporate residence

Last reviewed - 31 January 2024

A resident enterprise is any legal entity that is established under the laws of Georgia or has its place of effective management in Georgia.

Permanent establishment (PE)

The domestic definition for a PE essentially adopts the definition for PE found in the Organisation for Economic Co-operation and Development (OECD) Model Tax Convention.

Local legislation provides the definition for economic activity to be any activity undertaken with the intent to gain profit, income, or compensation, regardless of the results of such activity, unless otherwise provided by the tax code.