Georgia: Amended transfer pricing regulations
Regulations amended to refer to latest OECD Transfer Pricing Guidelines
Order of the Minister of Finance No. 331 (dated October 2, 2024) amends the regulations on international controlled transactions to refer to the latest OECD Transfer Pricing Guidelines.
The order also introduces criteria for requalifying controlled loan transactions as capital contributions, effective January 1, 2025.
For more information, contact a KPMG tax professional:
Kakha Rukhadze | krukhadze@kpmg.com
Olga Saprunova | olgasaprunova@kpmg.com