Hong Kong-Georgia tax treaty in force

The Comprehensive Avoidance of Double Taxation Agreement (CDTA) with Georgia signed in October last year will come into force on July 1, 2021,

after the completion of the relevant ratification procedures. The CDTA will have effect in respect of Hong Kong tax for any year of assessment beginning on or after April 1, 2022, a Government spokesman said.
        Georgia participates in the Belt and Road initiative. The CDTA will bring a greater degree of certainty on tax liabilities for those who engage in cross-border business activities, and help promote bilateral trade and investment activities.