Mikheil Enukidze
Partner, Head of Tax
Original content provided by BDO
One of the key updates in the latest global edition of Transfer Pricing News comes from Georgia. The article, prepared by BDO Georgia’s Tax team, highlights a significant legislative change in the country’s transfer pricing landscape.
On 25 February 2026, an amendment was introduced to Order No. 996 of the Minister of Finance of Georgia. Under the revised regulation, companies are required to annually submit information on international controlled transactions through a declaration. This change strengthens the transfer pricing regulatory framework in Georgia and increases reporting and compliance requirements for businesses.
The inclusion of Georgia in this global publication once again underscores that local regulatory developments are increasingly gaining international attention.
In addition to Georgia, the publication features key transfer pricing updates from Canada, Colombia, India, Spain, the United Arab Emirates, and the United Kingdom.
Explore the latest issue of Transfer Pricing News to see how developments in Georgia align with global trends.
Mikheil Enukidze