In 2017, Georgia introduced a fundamental reform of its corporate taxation system, departing from the traditional model of taxing annual net profits and adopting what is commonly referred to as the “Estonian model.” Under this regime, Corporate Income Tax (CIT)
Georgia offers one of the most competitive tax regimes for individual entrepreneurs through its Small Business Status (SBS). The regime is designed to support small businesses by providing a significantly reduced income tax rate compared to the standard personal income
The success of a limited liability company strongly depends on cooperation and mutual trust among its shareholders. However, a shareholder may sometimes fail to fulfil fundamental obligations or engage in conduct that seriously harms the legal entity. Such conduct can
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