Title page
Contents
Reader's guide 5
Abbreviations and acronyms 8
Executive summary 10
Summary of determinations, ratings and recommendations 14
Overview of Georgia 19
Part A: Availability of information 24
A.1. Legal and beneficial ownership and identity information 24
A.2. Accounting records 60
A.3. Banking information 73
Part B: Access to information 78
B.1. Competent authority's ability to obtain and provide information 78
B.2. Notification requirements, rights and safeguards 89
Part C: Exchange of information 91
C.1. Exchange of information mechanisms 91
C.2. Exchange of information mechanisms with all relevant partners 97
C.3. Confidentiality 98
C.4. Rights and safeguards of taxpayers and third parties 103
C.5. Requesting and providing information in an effective manner 105
Annex 1. List of in-text recommendations 112
Annex 2. List of Georgia's EOI mechanisms 114
Annex 3. Methodology for the review 118
Annex 4. Georgia's response to the review report 122