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AGREEMENT BETWEEN THE GOVERNMENT OF GEORGIA AND THE GOVERNMENT OF IRELAND FOR THE AVOIDANCE OF DOUBLE TAMTION ANO THE PREVENTION OF FISCAL EVASION wlTH RESPECT TO TAXES ON INCOME The Government of Georgia and the Government of lreland, desrring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasron wrth respect to taxes on income. have agreed as follows: Article 1 PERSONS COVERED This Agreement shall apply to persons who are residents of one or both of the Contracting States Article 2 TAXES COVERED 1 This Agreement shall apply to taxes on income imposed on behalf of a Contracting State or of its local authorities, irrespective of the manner in which they are levied 2 There shall be regarded as taxes on income all taxes rmposed on total income or on elements of income, including taxes on gains from the alienation of movable or immovable property 3 The existing taxes to \,vhich the Agreement shall apply are tn particular: (a) in Georgial (i) the income tax, (ii) the profit tax; (hereinafter referred to as "Georgian tax"); (b) in lreland (i) the income tax; (ii) the corporation tax; and (iii) the capital gains tax; (hereinafter refened to as "lrish tax") 4 The Agreement shall apply also to any identical or substantially similar taxes that are' imposed after the date of signature of the Agreement in addition to, or in place of, the existing taxes The competent authorities of the Contracting States shall notity each other of any significant changes that have been made in their respective taxation laws Article 3 GENERAL DEFINITIONS I For the purposes of this Agreement, unless the context otherwise requtres; (a) the term "Georgia" means the territory recognised by the international community within the state borders of Georgia, including land territory, internal waters and tenito al sea, the air space above them, in respect of which Georgia exercises its sovereignty, as well as the contiguous zone, the exclusive economic zone and continental shelf adjacent to its tenitorial sea, in respect ot which Georgia may exercise ils sovereign rights in accordance with the international law, (b) the term "lreland" includes any area outside the territorial waters of lreland which, in accordance with international law, has been or may hereafrer be designated under the laws of lreland concerning the Continental Shelr, as an area withrn which the rights of lreland with respect to the sea bed and subsoil and their natural resources may be exerclsed, (c) the terms "a Contracting State", "one of the Contracting States" and "the other Contracting State" mean Georgia or lreland, as the context requires; (d) the term "person" includes an individual, a company and any other body of persons, (e) the term "company" means any body corporate or any entity that is lreated as a body corporate for tax purposes, (f) the term 'enterprise' applies to the carrying on of any business, (S) the terms "enterprise of a Contracting State" and "enterprise of the other Contracting State" mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Conkacting Statei (h) the term "international traffic" means any transport by a ship or aircraft operated by an enterprise that has it place ol effective management in a Confacting State, except when the ship or aircrafr is operated solely between places in the olhe; Conlracting State, (i) the term "national", in relation to a Contracting State, means: (r) any indvidual possessing the nationatity or citizenshrp of that Contracting State; and any legal person, partnership or association deriving its status as such from the laws in force in that Contracting State; (iU (r) the term "competent authority,, means: (i) in Georgia: the lrinistry of Finance or its authorised representative; (iD in lreland: the Revenue Commissioners or their authorised representative; (k) the term "business' includes the performance of professional services and of other activities of an independent character 2. As regards the application of this Agreement at any time by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under lhe law of thal Stale for the purposes of the taxes to \rhich this Agreement applies, any meaning under the applicable tax laws of that State prevailing over a meaning given to the term under other laws of that State Article 4 RESIDENT 1. For the purposes of this Agreement, the term "resident of a Contracting State" means any peGon who, under the laws of that State. is liable to tax therein by reason of his domicile, residence, place of incorporation, place of management or any other criterion of a similar nature, and also includes that State and any local authority thereof. This term, however, does not include any person who is liable to lax in that State in respect only of income from sources in that State 2. vvhere by reason of he provisions of paragraph 1 of this Article an individual is a resident of both Contracting States, then his status shall be determined as follows: (a) he shall be deemed to be a resident only ol the Stiate in which he has a permanent home available to him; if he has a permanent home available to him in both States, he shall be deemed to be a resident only of the State with which his personal and ecrnomic relations are closer (centre of vital interests), (b) if the State in which he has his cenfe of vital interests cannot be determined, or if he has not a permanent home available to him in either State, he shall be deemed to be a resident only of the State in which he has an habitual abode; (c) if he has an habitual abode in both States or in neither of them, he shall be deemed to be a resident only ot the State of which he is a national; (d) if he is a national of boh States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement 3. Where by reason of the provisions of paragraph 1 of this Article a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident only of the State in which its place of effective management is situated Alticle 5 PERMANENT ESTABLISHMENT 1 For the purposes of $is Agreement, he term "permanent establishment' means a fixed place of business through which the business of an enterprise is wholly or partly canied on 3 2 The term "permanent establishment', includes especially: a place of management; a branch: an ollice; a factory; a workshop; and a mine, an oil or gas we[, a quarry or any other place of extraction of natural resources. 3. A building site or conshuction or installation project constitutes a permanent (a) (b) (c) (d) (e) (0 establishment only if it lasts more than six months 4. A person carrying on activities offshore in a Contracting State in connection with the exploration or exploitation of the sea bed and subsoil and theii natural resources situated in that Contracting State shall be deemed to be carrying on a business through a permanent establishment in that Contracting State. 5.. . .. Notwithstanding the preceding provisions of this Article, the term,,permanent establishment" shall be deemed not to include: (a) the use of facilities solely for the purpose of storage, display or detivery of goods or merchandise belonging to the enterprise; (b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery; (c) the maintenance of a stock of goods or merchandise belonging to the enterpflse solely for the purpose of processing by another enterprise; (d) the maintenance of a fixed ptaq purchasing goods or merchandise or o (e) the maintenance of a fixed plac on, for the enterprise, any other activity (f) the maintenance of a fxed place of business solely for any combinatron of activitres mentioned in subparagraphs (a) to (e) of this paragrapfr, provided that the overatl activity of the fixed place of busrness resulting from ihii combrnation is of a preparatory or auxiliary characler 6. Notwithstanding the provisions of para - other than an agent of an independent statu is acting on behalfof an enterprise and has, a an authority to conclude contracts in the na deemed to have a permanent establishment in that State in respect of any activities which that person. undertakes for the enterprise, unless the activities oi such per;on are timited to those mentioned in paragraph S of thrs Articte which, if exercised tnrolltt a nxeO ptace of business, would not make this fixed place of business a permanent estabiistrment under the provrsions of that paragraph. 7 An enterprise shal not be deemed to have a permanent estabrishment in a Conkacting State merely because it carries on business in tf,"t St"t" ti]1orgh a broker, general commission agent or any other agent of an independent statui, provlOeO tnat sucn persons are acting in the ordinary course of th, ir Iu5;na... 8 The fact that a company which is a resident of a ConEacting State controls or is controlled by a company which is a resident ot the o$ler Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other Article 6 INCOME FROM IMMOVABLE PROPERTY 1 lncome derived by a resident of a Contracting State from immoYable property (including income from agriculture or forestry) situated in the other Contracting State may be taxed in that other State. 2 The term "immovable property" shall have the meaning which it has under the law of the Contracting State in which the property in question is situated. The term shall in any c€se include pioperty accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provlsions of general law respecting landed pioperty appty, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resourcesl ships and aircrafl shall not be regarded as immovable property 3. The provisions of paragraph 1 of this Article shall apply to income derived from the direct use, letting, or use in any other form of immovable property. The provisions of paragraphs 'l and 3 of this Article shall also apply to the income from immovable property of an enterprise 4. eusrNt$Sr"Plorrrs 1 The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on buslness in the other Contracting State through a permanent establishment situated therein. lf the enterprise caries on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of lhem as is attributable to that permanent establishment 2. Subject to the provisions of paragraph 3 of this Article, where an enterprise of a Contracting State carries on business in the other ContIacung State through a permanent establishm;nt situated therein, there shall in each Contracting State be attributed to that Dermanent establishment the profits which it might be expected to make if it were a drstnct and separate enterprise engaged in the same or similar activities under the same or similar permanent conditions and dealtng wholly independently with the enterprise of which it is a establishment. 3 ln determtning the profits of a permanent establlshm€nt, there shall be allowed as deductions expensei whlin are incurred for the purposes of the permanent establishment' in"iuoing exeiutire and general administrative expenses so incuned, whether in the State in which the permanent establishment is situated or elsewhere' profts to be lnsofar as it has been customary in a Contracting State to determlne the profits attriUuteJio a permanent establishme;t on the basis of an apportionment of the total prectude that shal Article to its various parts, nothing in paragraph 2 of this oi-ir," 4 "r,t"ipiij" 5 Contracting State from determining the profits to be taxed by such an apportionment as . may.be customary; the method of apportionn ent adopted shail, however, te such that the result shall be rn accordance with the principles contained in this Article 5 No profits shall be attributed to a permanent establishment by reason of the mere purchase by that permanent estabtishment of goods or merchandise for the enterprise. 6 For the purposes of the preceding paragraphs, the profits to be attributed to the permanent establishment shall be determined by the same method year by year unless there is good and suffcient reason to the contrary 7. Where profils include items of income or gains which are dealt with separately in other Articles of this Agreement, then the provisions of those Articles shall nol be affeated by the provisions ofthis Articte. . r, rr, ro o,f$'li*ur*oN s poRr 1. Profrts from the operation of ships or aircrafr in international traffic sha be taxable only in the Contracting State in which the place of effective management of the enterprise is situated. 2 .. .Thp provrsions of paragraph 1 of thts Article shall also apply to profits from the parlicipation in a pool, a joint business or an international operating aiency.' I Article ASSOCIATED ENTERPRISES 1 \/Vhere tate participates direc y or indirec y rn the of the other Contracting State, or rectly or indirecfly in the management, control ate and an enterprise of the other Confacting and in either case conditjons are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between -conOitions, ind€pendent enterprises, then any profits which would, Uut tor tfrose have accrued to one of the enterpflses, but, by reason of those conditrons trive not so accruea, ' may be included in the profits of that enterpflse and taxed accorOingiy - - 2 yvhere a Contracling State includes in the profits ofan enterprise ofthat State _ and taxes accordingly - profits on which an enterprise of the other Coniractinq atate nas Oeen charged to tax in that other State and the prohts so inctuded are proirti-wiiJ woufo nave accrued to the enterpnse ofthe first_mentroner State if the condliionsm"Oe U"t*een tf,e two enterprises had been those which would have been made bet*"un lnO"o"nO"nt enterprises, then that other State shalt make an appropriate aOlustment io-til amount ot the tax charqed therein on those orofits tn Oeterririnini suctr ailr.i."nilju" ,"g"ro .n"ff be had to the other provisions of ihis Agreement and the compelent authorities of the Contracting States shall if necessary consult each other. Artrcle 10 OIVIDENDS '1. Dividends paid by a company which is a resident of a Conuacting State to a resrdent of f|e other Contracting State may be taxed in that other State 2. However, such dividends: (a) shall be exempt from tax in the Contracting State of which the company paying the dividends is a resident if the beneficial owner of the dividends is a company which is a resident of the other Contracting State which controls directly or indirectly at least 50 per cent ot the voting power in the company paying the dividends and has invested at least 2 million Euros (or its equivalent in the Georgian curency) in the capital of the company paying the dividends; (b) except as provided in sub-paragraph (a) of this paragraph, may also be taxed in the Contracting State of which the company paying the dividends is a resident, but if the beneficial owner of the dividends is a resident of the other Contracting Slate, the tax so charged shall not exceed: (i) 5 per cent of the gross amount of the dividends if the beneficial owner is a company which controls directly or indirectly at least 10 per cent of the voting power in the company paying the dividends and has invested more than 100 000 Euros (or its equivalent in the Georgian cufiency) in the capital of the company paying the dividends. (ir) 10 per cent of the gross amount of the dividends in all other cases The competent authorities of ihe Contracting States shall by mutual agreement sette the mode ol application of these limitations. This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid. 3. The term "dividends" as used in this Alticle means income from shares, founders' shares or other rights, not being debt-claims, and includes any income from shares or from participation in profits or distribution which is treated as income under the taxation laws of the Contracting State of which the company paying the dividends or income or makng the distribution is a resident. 4 The provrsions of paragraphs 1 and 2 of this Article shall not apply if the beneficial owner of the divrdends, being a resident of a Contracting State, c€nies on business in the other Conuacting State of which the company paying the dividends is a resident through a permanent establishment sihJated therein and the holding in respect of which the dividends are paid is effectively connected with such permanent establishment ln such case the provisions ofArticle 7 of this Agreement shall apply. 5. Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State, that other State may not impose any tax on the dividends paid by the company, except insofar as such dividends are paid to a resident of that other State or insotar as the holding in respect of which the dividends are paid is 7 effectively connected with a permanent estabhshment situated in that other State, noi subject the company's undistributed profits to a tax on the company's undistributed profits, even if the dryidends paid or the undistributed profits consist wfrotiy or par y of profits oi rncome arising tn such other State Article 1'l INTEREST 1. lnterest arising in a Contracting State and paid to a resident of the other Conkacting state shall be taxabre onry in that other state if such resident is ttre oenifiiiar owner of the interest. in this Article, means income from debt-claims of every (gage, and whether or not carrying a right to participa6 cular, income from govemment securities and income ng premiums and prizes attaching to such securitjes, other income that is treated as money lent by the laws of the State in which the income arises, but does not include any income wiich rs treated as a dividend under Article 10 of this Agreement. penalty charges for late payment shall not be regarded as interest for the purpo;e of his Article. 3. provisions of paragraph 1 of this Article shall not apply if the beneficial owner of .The me rnterest, being a resident of a Contracting State, carries on business in the other Contractng State in which the interest arises th-rough a permanent estabLnment situateO tle debt-ctaim in.respect of which the interest is paid is enectivefy connected ll..eJerl wth such permanent establishment ln such case the provisions of Article 7 of this Agreement shalt apply :I 4 V\ftrerg, by reason of a speciat relationship between the payer and the beneficiat owner or between both of them and some other person, the amount'of the interest, having regard to the debt-claim for whrch it is patd, exceeds the amount which woutO have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the laslmentioned amount. ln such case, the excess part of the payments shall rematn taxable according to the laws- of each Contracting State, due regard being had to the other provisions of this ,{grl;";i. -- Article 12 ROYALTIES 'l arising in a Contracting State and beneficially owned by a resident of the ^Royalties other Contracting State shalt be taxabte;nly in that other State. . 2 3. The term "royalties,,, as used in this Article, means payments of any kind received as The provisions of paragraph 1 of this Articte shall not apply if the beneficiat owner of the royatties, being a resident of a Contracting State, carri". d'OJ.in""].li'ir," otn"r. Contracting State in which the royalties arise through a permanent establishment situated therein and the right or property in respect of which the royaltEs are paid is efbctively connected with such permanent establishment ln such case the provisions of Article 7 of this Agreement shall apply. 4 Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties, having regard to the use, right or information for whrch they are paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. ln such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Agreement Micle 13 CAPITAL GAINS 1. Gains derived by a resident of a Contracting State trom the alienation of immovable property refened to in Article 6 of this Agreement and situated in the other Confacting State may be taxed in that other State. 2 For the purposes of paragraph 1 of this Article, gains from the alienation of immovable property situated in the other Contracling State shall include garns from shares (including stock and any security), other than shares quoted on a recognised stock exchange, deriving their value or more than 50 per cent ot their value directly or indrrectly from immovable propeo situated in that other State 3 Gains, other than those dealt with in paragraph 2 of this Article, from the alrcnatlon of movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State, including such gains ftom lhe alienation of such a permanent establishment (alone or with the whole enterprise), may be taxed in that other State 4. Gains derived by an enterprise of a Contracting State from the alienation of ships or aircraft operated in international traffic, or movable property pertaining to the operation of such ships or aircrafr, shall be taxable only in the Contracting State in which the place of efrective management of the enterprise is situated. 5 Gains from the alienation of any property, other than that referred to in paragraphs '1, 2, 3 and 4 of this Micle, shall be taxable only in the Contracting State oI which the alienator is a resident 6. The provisions of paragraph 5 of this Article shall not affect the right of a Contractrng State to levy, according to ils law, a tax on gains ftom the alienation of any property denved by an individual who is a resident ot the other Confacting State and has been a resdent of the first-mentioned State at any tlme during the ihree years immediately preceding the alienatjon of the propert]/ Contracting State in which the royalties arise through a permanent establishment situated therein and the right or property in respect of which the royalties are paid is etfectively connected with such permanent establishment. ln such case the provisions of Article 7 of this Agreement shall apply. 4. Vvhere, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties, having regard to the use, right ff information for which they are paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply onty to the last-mentioned amount. ln such case, the excess part of lhe payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Agreement. Article 13 CAPITAL GAINS 1 Gains derived by a resident of a Contracting State from the alienation of immovable property refened to in Article 6 of this Agreement and situated in the other Contracting State may be taxed rn that other State 2 Fot the purposes of paragraph 1 of this Article, gains from the alienation of immovable property situated in the other Contracting State shafl include gains from shares (including stock and any security), other than shares quoted on a iecognised stock exchange, deriving thetr value or more than 50 per cent of their value direcfl, or indirec y from immovable property sttuated tn that other State 3. Gains, other than those deatt with in paragraph 2 of this Article, from the alienation of movable propefty forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State, including such gains from tre alienation of such a permanent establishment (alone oi wilh the wholtenterp;ise), may be taxed in that other State 4. _Gains derived by an enterprise of a Contracting State ftom the alienation of ships or aircraft operated in international traffic, or movable pioperty pertaining lo the operation of such ships or aircraft, shall be taxable only in the Contracting State in which the place of effective management of the enterprjse is sifuated property, other than that referred to in paragraphs !2, 3^and91in9 lJgm_the.alienation of any 4 of this Article, sha be taxabte only in the Contracting rs a residenl. 6. . .l , State of which the;tienator The provisions of paragraph 5 of this Article shalt not affect the right of a Contractng . State to levy, according to its law, a tax on gains from the alienation of a-ny property derivei by an individual who is a resident of the othar contracting state and has been a resident of the first-mentioned State at any time during the threelears immediatety preceding the alienation of the property. Artrcle 14 INCOME FROM EMPLOYMENT 1. Subject to the provisions of Altcles 15, 17, 18 and 20 of this Agreement, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Contractng State. lf the employment rs so exercised, such remuneration as is derived therefrom may be taxed in that other State 2. Notwithstanding the provisions of paragraph 'l of this ArtEle, remuneralion derived by a resident of a Conkacting State in respect of an employment exercised in the other Conlracting State shall be taxable only in the first-mentjoned State if: (a) the recipient is present in the other State for a period or periods not exceeding in the aggregate lS3 days in any twelve month period commenqng or ending in the fiscal year concerned, and the remuneration is paid by, or on behalf of, an employer who rs not a resident of the other State, and the remuneration is not bome by a permanent establishment which the employer has in the other State. (b) (c) 3 Notwithstanding the preceding provisrons of this Article, remuneration derived in respect of an employment exercised aboard a ship or aircraft operated in international traffic by an enterprise of a Contracting State may be taxed in the Contracting State in which the place of effective management of the enterprise is situated Article '15 DIRECTORS'FEES Directors'fees and other similar payments derived by a resident of a Confacting State in his capacity as a member of the board of directors or other similar organ of a company which is a resident of the other Contracting State may be taxed in that other State. Article 16 ARTISTES AND SPORTSPERSONS '1. Notwithstanding the provisions ol Articles 7 and 14 of this Agreement, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsman, from his personal activities as such exercised in he olher Contracting State, may be taxed in that other State. 2. Vvhere income in respect of personal activities exercised by an entertainer or a sportsman in hrs capacity as such accrues not to the entertainer or sportsman himself but to anolher person, that income may, notwihstanding the provisions of Articles 7 and 14 of this Agreement, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised. 3 The provisrons of paragraphs 'l and 2 of the Article shall not apply to income derived from actNrties performed in a Contracting State by artistes or sportsmen if the vislt to that State is wholly or mainly supported by public funds of one or both of the Contracting States 10 or local authorities thereof. tn such a case, the income shall be taxable only in the Contracting State in which the artiste or the sportsman is a resident "= *.,o rtI"nl"o'ir r r,r,., '1. the provisions of paragraph 2 of Articte 18 of this Agreement, pensions .,Subject.to and other simirar remuneration paid to a resident of a contracting stat; in consideration of past employment and any annuity paid to such a resident shall bttaxabte onty in that State . 2, term "annuity" means a stated sum payable periodically at stated times during Thg life or during a specified or ascertainable period of time under a; obligation to make the payments in return for adequate and full consrderation in money or mone-y,s worth. oor.^f#'Elr'i3.*r,". 1 (a) .Salaries, w€ges and othersimilar remuneration paid by a Contracling State or a local authority thereof to an tndividual in respect of service; rendered to that State or authority shall be taxabte only in that State. (b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered jn that State and the indivtdual is a resident of that State who: (i) is a national ofthat Statei or (ir) did not become a resident of that State solely for the purpose of rendering the services. 2. (al paragraph 1 of this Articte, pensions and other s of funds created by, a Contracting State or a local of services rendered to that state or auth Starespect (bl. However, such pensions and other similar remuneration shall be taxable only in the other contracting state if the individuar is a resioent or, anJl nationat ot, ttrat State. 3 The provisions of Articles 14, 15, 16 and 17 of this Agreement wages, pensions and other similar. remun tration in reipect connectron with a business canied on by a Contracting State;r " shalt appty to salaries, of rendered in fo""r"u_a"" iriiority th"r"of Article 19 STUDENTS Payments which a student or business apprentice who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the fiGt-mentioned State solely for the purpose ot his education or training receives for the purpose of his maintenance, education or training shall not be taxed in that State, provided that such payments arise from sources outside that State Alticle 20 PROFESSORS, TEACHERS AND RESEARCHERS 1 Professors, teachers or researchers who are or were immediately before visiting a Contracting State residents of the other Contracting State and who are present in the firstmentioned State for the purpose ot teaching, continuing their education, lecturing or carrying out research work at a university, college or any other recognised educational or research institute in the first-meniioned State shall be exempt from tax in the first-mentioned Contracting Slate on any remuneralion for such teaching or lecturing, or research work for a period not exceeding two years trom the date they first visited hat Contracting State for such purpose. An individual shall be entited to the benefits of this Article only once. 2. The preceding provisions of this Article shall not apply to remuneration which a professor, teacher or researcher receives tor conducting research if the research is specific person or persons. undertaken primarily for the private benefit of a Article 21 OTHER INCOME 1. ltems of income ot a resident of a Contracting State, wherever arising, not dealt with in the foregoing Articles ot this Agreement shall be taxable only in that State 2. The provisions ol paragraph 1 of this Article shall not apply to income' other than income from immovable property as defined in paragraph 2 ol Micle 6 of this Agreement, if the beneficial owner of lhe income, being a resident of a Contsacting State, canies on business in the other Contracting State through a permanent establishment situated therein and the right or property in respect of which the income is paid is effectively connected with such permanent establishment ln such case the provisions of Artlcle 7 of this Agreement shall apply. Nlicle 22 DOUBLE TAXATION OF ELIMINATION with the provisions 1 Vvhere a resident of Georgia deriYes income which, in accordance a deduction from the tax of this Agreement, may be taxed in lreland, Georgia shall allow as on the inaome of that resident, an amount equal to the lrish tax paid; 12 Such deduction shall not, however, exceed that part of the tncome tax, as computed before the deduction is given, which is attributabte to the income which may be taxed in lreland 2 Subject to the provisions of the laws of treland regarding the allowance as a credit against lrish tax of tax payable in a territory outside lretand lwhrch shall not affect the general principle hereoD: (a) the Georgian tax payable under the laws of Georgia and in accordance with this Agreement, whether direcfly or by deduction, on profits, income or gains from sources within Georgia (excluding in the case of a dividend tax payable in respect of the profts out of which the dividend is paid) shall be a owed as a credrt against any lrish tax computed by reference to the same profits, income or gains by reierence to which Georgian tax is computedi (b) in the case of a dividend paid by a company which is a resident ot Georgia to a company which is a resident of lreland and which controls direcfly or indirecUy 5 per cent or more of the votjng power in the company paying lhe dividend, the cr;dit shall take into account 0n addition to any Georgian tax creditable under the provisions of subparagraph (a) of this paragraph) Georgian tax payabte by the company in respect of the profits out of which such dividend is paid 3 For the purposes of paragraphs 1 and 2 ol this Article profits, income and capital gains owned by a resident of a Conlractjlg State which may be taxed in the other Contracting State in accordance with this Agreement shall be deimed to be derived from . sources in that other Contracting State 4 Where in accordance with any provision of this Agreement income derived by a resident.of a Contracting Slate is exempt from tax in- that State, such State may nevertheless, in calculaling the amount of tax on the remaining income of such resideni, take into accounl the exempted income reemenl, income or gains is or are wholly or te and, under lhe laws in force in the other he said income or gains, is subiect to tax by by reference to the tuil amount thereof, the",n"":el""ftff"]ffi1sff:::fttfii:""*'"ii,l the first-mentioned State shall appty only to so much of the income or gains as is remitted to or received in that other State. NON-DHfliMI3NATION .1 Nationals of a Conhacting State shall not be subjected in the other State to any taxation or any requirement con ected th;rewith, which isContracting other or more burdensome than the taxation and connected requirements to which nationits ot that other State n the same circumstances, in particular with respect to ,""iO"nlu,ir" or may be subjected. This provision sha notwithstandrng the provisions ot nrti"t" of tni. Agreement, also apply to persons who are not reiidents of one or Uottr oi ine Contracting States , t '13 2 Stateless persons who are residents of a Contracting State shall not be subjected in erther Contracting State to any taxatron or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements lo which nationals of the State concerned rn the same circumstances, in particular with respect to residence, are or may be subjected 3. The taxation on a permanent establishment which an enterprise of a Confacting State has in the other Contracting State shall not be less favourably levied in that other State lhan the taxation levied on enterprises of that other State carrying on the same activities This provision shall not be construed as obliging a Contracting State to grant to residents of the other Contracting State any personal allowances, relieh and reductons for taxation purposes on account of civrl status or family responsibilities which it grants to its own residents. 4. Except where the provisions of paragraph 1 of Article 9, or paragraphs 4 of Article 11 or Article 12, apply, interest, royalties and other disbursements paid by an enterprise of a Contracting State to a resident of the other Contacting State shall, for the purpose of determining the taxable profits of such enterprise, be deductible under the same conditions as if they had been paid to a resident of the first-mentioned State. 5 Enterprises of a Contracting State, the capital ot which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the firsi-mentioned State to any taxation or any requirement connected therewith which is other or more burdensome lhan the taxahon and connected requirements to which other similar enterprises of the first-mentioned State are or may be subjected 6 The provisions of this Article shall apply to the taxes which are the subiect of this Agreement Arlicle 24 MUTUAL AGREEMENT PROCEOURE 1 \Mere a person considers that he actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of thrs Agreement, he may, inespective of the remedies provided by the domestrc law of those States, present his c€se to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 23 of this Agreement, to that of the Conkacting State of which he is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of this Agreement. 2. The competent authority shall endeavour, it the objection appears to it to be justjfied and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance ol taxation which is not in accordance with this Agreement Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States 3. The competent authorities of he Contracting States shall endeavour to resolYe by mutual agreement any dffculties or doubts arislng as to the interpretation or application of 14 the Agreement They may also consull together for the elimination of double taxation in cases not provided for in the Agreement. 4. The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs of this Article EX.HANGlSPerNARMAroN 1 The competent authorities of the Contracting States shall exchange such information as is foreseeably relevant for carrying out the provisions of this Agieement or to the administration or enforcement of the domestic laws conceming taxes of every kind and description imposed on behatf of the Contracling States, or of th;ir local authorities, tnsofar as the taxation thereunder is not contrary to this Agreement The exchange of information is not restricted by Articles 1 and 2 of this Agreement. 2. Any information received under paragraph 1 of this Article by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) concerned with the assessment or collection oI, the enforcement or prosecution in respect of, the determination of appeals in relation to the taxes referred to in paragraph 1of this Article, or the oversight of the above. Such persons or authorities shall use the information only for such purposes They may disclose the information in public court proceedings or in judicial decisions 3 ln no case shall the provisions of paragraphs ,1 and 2 of this Article be construed so as to impose on a Contracting State the obligation: (a) (b) (c) to carry out administratNe measures at variance wjth the laws and administrative practice of that or of the other Contracting State; to supply intormation which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State; to supply information which woutd disctose any tra;e, business, industrial, commercial or professional secret or trade process, or information the disclosure of which would be contrary to pubhc pohcy (ordre pubtic). 4:, lf inform€tion is requested by a Conkacting State in accordance with this Article, the other Contracting State shall use its informaiion gathering measures to obtain the requested information, even though that other state miy not neeo such information for its own tax purposes. The obligation contained in the preceding sentence is subject to the limitations of paragraph 3 of this Article but in no case shall suih limitations be construed to permil a Conkacting State to decline to suppty information solely because it has no domestic interest in such information 5. ln no case shall the provisions of Contractrng State to decline to suppty in a bank. other fnanciat institution, nomi capacity or because it relates to ownershrp in f, Arlicle 26 MEMBERS OF OIPLOMATIC MISSIONS AND CONSULAR POSTS Notiing in this Agreement shall afiect the fiscal privileges ot members of diplomatic missions or consular posE under U|e general rules of international law or under the provisions of special agreemenG. AIlide 27 ENTRY INTO FORCE 1. Each of the Contracting States shall notity to the other the completion of the procedure required by its domestic law for the bringing into force of his Agreement. 2 This Agreement shall enter into force on the date of receipt of the later of hese notifications and shall thereupon have effect: (a) in Georgia: in respect of taxes chargeable, for any fiscal year beginning on or after l"t January in the calendar year next following that in which this Agreement enters into force; (b) in lreland: (i) in respecl of income tax and capital gains tax, for any year of assessment beginning on or afrer the 'lrr January in the calendar year next following that in which this Agreement enters into force; (ii) in respecl of corporation tax, for any financial year beginning on or afrer 1"tJanuary in the calendar year nelit following that in Mich this Agreement enters into iorce. Article 28 TERMINATION This Agreement shall remain in torce indefinitely until terminated by a Contracting State. Either Contracting State may terminate this Agreement at any time after five years from the date on which this Agreement enters into lorce provided that at least six months prior written notice of termination has been given through diplomatic channels ln such event, the Agreement shall cease to have etfect: (a) in Georgia: in respect of taxes chargeable. ior any fiscal year beginning on or afierl"rJanuaryinthecelendaryearnextfollowingthatinwhichthenoticeisgiven; (b) in lreland: 16 (i) in respect of income tax and capital gains tax, for any year of' assessment beginning on or alter 1'r January in the calendar year next following that in whrch the notice is given; (iq in respect of corporation tax, for any financial year beginning on or atter 'l"r January in the catendar year next foltowing tnit in wiicn th'e notice is grven. lN WTNESS WHEREOF the undersigned, duty authorised thereto, have signed this Agreement. in duplicate at ... this . day of ..... ...., 200..., in the Georgian and -EnglishDone languages, both texts being equalty authentrc For the Government of ceorgia For the Government of lreland 17