{"id":394435,"date":"2021-01-29T17:51:04","date_gmt":"2021-01-29T13:51:04","guid":{"rendered":"https:\/\/civil.ge\/?p=394435"},"modified":"2021-01-29T17:51:07","modified_gmt":"2021-01-29T13:51:07","slug":"%e1%83%a1%e1%83%90%e1%83%a5%e1%83%90%e1%83%a0%e1%83%97%e1%83%95%e1%83%94%e1%83%9a%e1%83%9d%e1%83%9b-%e1%83%98%e1%83%90%e1%83%9e%e1%83%9d%e1%83%9c%e1%83%98%e1%83%90%e1%83%a1%e1%83%97%e1%83%90%e1%83%9c","status":"publish","type":"post","link":"https:\/\/oldwp.civil.ge\/ka\/archives\/394435","title":{"rendered":"\u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10db \u10d8\u10d0\u10de\u10dd\u10dc\u10d8\u10d0\u10e1\u10d7\u10d0\u10dc \u10dd\u10e0\u10db\u10d0\u10d2\u10d8 \u10d3\u10d0\u10d1\u10d4\u10d2\u10d5\u10e0\u10d8\u10e1 \u10d7\u10d0\u10d5\u10d8\u10d3\u10d0\u10dc \u10d0\u10ea\u10d8\u10da\u10d4\u10d1\u10d8\u10e1 \u10e8\u10d4\u10d7\u10d0\u10dc\u10ee\u10db\u10d4\u10d1\u10d0\u10e1 \u10db\u10dd\u10d0\u10ec\u10d4\u10e0\u10d0 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\u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10da\u10d4\u10d1\u10e1\u10d0 \u10d3\u10d0 \u10d9\u10d0\u10de\u10d8\u10e2\u10d0\u10da\u10d6\u10d4 \u10dd\u10e0\u10db\u10d0\u10d2\u10d8 \u10d3\u10d0\u10d1\u10d4\u10d2\u10d5\u10e0\u10d8\u10e1 \u10d7\u10d0\u10d5\u10d8\u10d3\u10d0\u10dc \u10d0\u10ea\u10d8\u10da\u10d4\u10d1\u10d8\u10e1 \u10e8\u10d4\u10e1\u10d0\u10ee\u10d4\u10d1 \u10e8\u10d4\u10d7\u10d0\u10dc\u10ee\u10db\u10d4\u10d1\u10d0\u10e1 \u10db\u10dd\u10d0\u10ec\u10d4\u10e0\u10d0 \u10ee\u10d4\u10da\u10d8.<\/p>\n<p>\u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10d7\u10d0 \u10e1\u10d0\u10db\u10d8\u10dc\u10d8\u10e1\u10e2\u10e0\u10dd\u10e1 <a href=\"https:\/\/www.mof.ge\/News\/9653?fbclid=IwAR3C5mHJiKPrgpUPOFL2ZqjnzIb6bgnyOUbWeroeF1HAdtwRugIEw2dtu7Q\" target=\"_blank\" rel=\"noopener\">\u10ea\u10dc\u10dd\u10d1\u10d8\u10d7<\/a>, \u10e8\u10d4\u10d7\u10d0\u10dc\u10ee\u10db\u10d4\u10d1\u10d0, \u10e0\u10dd\u10db\u10da\u10d8\u10e1 \u10d2\u10d0\u10dc\u10d0\u10ee\u10da\u10d4\u10d1\u10d0\u10d6\u10d4 \u10db\u10dd\u10da\u10d0\u10de\u10d0\u10e0\u10d0\u10d9\u10d4\u10d1\u10d4\u10d1\u10d8\u10ea \u10d2\u10d0\u10e1\u10e3\u10da\u10d8 \u10ec\u10da\u10d8\u10e1 \u10d8\u10d5\u10dc\u10d8\u10e1\u10e8\u10d8 \u10d3\u10d0\u10d8\u10ec\u10e7\u10dd, \u10dd\u10e0 \u10e5\u10d5\u10d4\u10e7\u10d0\u10dc\u10d0\u10e1 \u10e8\u10dd\u10e0\u10d8\u10e1 \u10d4\u10d9\u10dd\u10dc\u10dd\u10db\u10d8\u10d9\u10e3\u10e0\u10d8 \u10d7\u10d0\u10dc\u10d0\u10db\u10e8\u10e0\u10dd\u10db\u10da\u10dd\u10d1\u10d8\u10e1 \u10d2\u10d0\u10e6\u10e0\u10db\u10d0\u10d5\u10d4\u10d1\u10d0\u10e1\u10d0 \u10d3\u10d0 \u10d8\u10dc\u10d5\u10d4\u10e1\u10e2\u10d8\u10ea\u10d8\u10d4\u10d1\u10d8\u10e1 \u10db\u10dd\u10d6\u10d8\u10d3\u10d5\u10d0\u10e1 \u10e8\u10d4\u10e3\u10ec\u10e7\u10dd\u10d1\u10e1 \u10ee\u10d4\u10da\u10e1.<\/p>\n<p>\u10d0\u10db\u10d0\u10d5\u10d4 \u10d8\u10dc\u10e4\u10dd\u10e0\u10db\u10d0\u10ea\u10d8\u10d8\u10d7, \u10e8\u10d4\u10d7\u10d0\u10dc\u10ee\u10db\u10d4\u10d1\u10d0 \u10d4\u10d9\u10dd\u10dc\u10dd\u10db\u10d8\u10d9\u10e3\u10e0\u10d8 \u10d7\u10d0\u10dc\u10d0\u10db\u10e8\u10e0\u10dd\u10db\u10da\u10dd\u10d1\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10d2\u10d0\u10dc\u10d5\u10d8\u10d7\u10d0\u10e0\u10d4\u10d1\u10d8\u10e1 \u10dd\u10e0\u10d2\u10d0\u10dc\u10d8\u10d6\u10d0\u10ea\u10d8\u10d8\u10e1 (OECD) \u10d2\u10d0\u10dc\u10d0\u10ee\u10da\u10d4\u10d1\u10e3\u10da \u10db\u10dd\u10d3\u10d4\u10da\u10e1 \u10d4\u10e4\u10e3\u10eb\u10dc\u10d4\u10d1\u10d0 \u10d3\u10d0 \u10d3\u10d0\u10e1\u10d0\u10d1\u10d4\u10d2\u10e0\u10d8 \u10d1\u10d0\u10d6\u10d8\u10e1 \u10e8\u10d4\u10db\u10ea\u10d8\u10e0\u10d4\u10d1\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e2\u10d0\u10dc\u10d8\u10e1 (BEPS) \u10de\u10e0\u10dd\u10d4\u10e5\u10e2\u10d8\u10d7 \u10d3\u10d0\u10d3\u10d2\u10d4\u10dc\u10d8\u10da \u10e1\u10e2\u10d0\u10dc\u10d3\u10d0\u10e0\u10e2\u10d4\u10d1\u10e1 \u10d8\u10d7\u10d5\u10d0\u10da\u10d8\u10e1\u10ec\u10d8\u10dc\u10d4\u10d1\u10e1.<\/p>\n<p>\u10d3\u10dd\u10d9\u10e3\u10db\u10d4\u10dc\u10e2\u10db\u10d0 \u10d8\u10d0\u10de\u10dd\u10dc\u10d8\u10d0\u10e1\u10d0 \u10d3\u10d0 \u10e1\u10d0\u10d1\u10ed\u10dd\u10d7\u10d0 \u10d9\u10d0\u10d5\u10e8\u10d8\u10e0\u10e1 \u10e8\u10dd\u10e0\u10d8\u10e1 1986 \u10ec\u10d4\u10da\u10e1 \u10d3\u10d0\u10d3\u10d4\u10d1\u10e3\u10da\u10d8 \u10e8\u10d4\u10d7\u10d0\u10dc\u10ee\u10db\u10d4\u10d1\u10d0 \u10e9\u10d0\u10d0\u10dc\u10d0\u10ea\u10d5\u10da\u10d0.<\/p>\n<p>\u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10d7\u10d0 \u10e1\u10d0\u10db\u10d8\u10dc\u10d8\u10e1\u10e2\u10e0\u10dd\u10e1 \u10d2\u10d0\u10dc\u10ea\u10ee\u10d0\u10d3\u10d4\u10d1\u10d8\u10d7, \u10dd\u10e0\u10db\u10d0\u10d2\u10d8 \u10d3\u10d0\u10d1\u10d4\u10d2\u10d5\u10e0\u10d8\u10e1 \u10d7\u10d0\u10d5\u10d8\u10d3\u10d0\u10dc \u10d0\u10ea\u10d8\u10da\u10d4\u10d1\u10d8\u10e1 \u10e8\u10d4\u10d7\u10d0\u10dc\u10ee\u10db\u10d4\u10d1\u10d0 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 56 \u10e5\u10d5\u10d4\u10e7\u10d0\u10dc\u10d0\u10e1\u10d7\u10d0\u10dc \u10d0\u10e5\u10d5\u10e1.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10d7\u10d0 \u10db\u10d8\u10dc\u10d8\u10e1\u10e2\u10e0\u10db\u10d0, \u10d8\u10d5\u10d0\u10dc\u10d4 \u10db\u10d0\u10ed\u10d0\u10d5\u10d0\u10e0\u10d8\u10d0\u10dc\u10db\u10d0 29 \u10d8\u10d0\u10dc\u10d5\u10d0\u10e0\u10e1 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e8\u10d8 \u10d8\u10d0\u10de\u10dd\u10dc\u10d8\u10d8\u10e1 \u10e1\u10d0\u10d2\u10d0\u10dc\u10d2\u10d4\u10d1\u10dd \u10d3\u10d0 \u10e1\u10e0\u10e3\u10da\u10e3\u10e4\u10da\u10d4\u10d1\u10d8\u10d0\u10dc \u10d4\u10da\u10e9\u10d7\u10d0\u10dc, \u10d8\u10db\u10d0\u10db\u10e3\u10e0\u10d0 \u10d0\u10d9\u10d8\u10e0\u10d0\u10e1\u10d7\u10d0\u10dc \u10d2\u10d0\u10ea\u10dc\u10dd\u10d1\u10d8\u10d7\u10d8 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\u10db\u10dd\u10da\u10d0\u10de\u10d0\u10e0\u10d0\u10d9\u10d4\u10d1\u10d4\u10d1\u10d8\u10ea \u10d2\u10d0\u10e1\u10e3\u10da\u10d8 \u10ec\u10da\u10d8\u10e1 \u10d8\u10d5\u10dc\u10d8\u10e1\u10e8\u10d8 \u10d3\u10d0\u10d8\u10ec\u10e7\u10dd, \u10dd\u10e0 \u10e5\u10d5\u10d4\u10e7\u10d0\u10dc\u10d0\u10e1 \u10e8\u10dd\u10e0\u10d8\u10e1 \u10d4\u10d9\u10dd\u10dc\u10dd\u10db\u10d8\u10d9\u10e3\u10e0\u10d8 \u10d7\u10d0\u10dc\u10d0\u10db\u10e8\u10e0\u10dd\u10db\u10da\u10dd\u10d1\u10d8\u10e1 \u10d2\u10d0\u10e6\u10e0\u10db\u10d0\u10d5\u10d4\u10d1\u10d0\u10e1\u10d0 \u10d3\u10d0 \u10d8\u10dc\u10d5\u10d4\u10e1\u10e2\u10d8\u10ea\u10d8\u10d4\u10d1\u10d8\u10e1 \u10db\u10dd\u10d6\u10d8\u10d3\u10d5\u10d0\u10e1 \u10e8\u10d4\u10e3\u10ec\u10e7\u10dd\u10d1\u10e1 \u10ee\u10d4\u10da\u10e1. \u10d0\u10db\u10d0\u10d5\u10d4 \u10d8\u10dc\u10e4\u10dd\u10e0\u10db\u10d0\u10ea\u10d8\u10d8\u10d7, \u10e8\u10d4\u10d7\u10d0\u10dc\u10ee\u10db\u10d4\u10d1\u10d0 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