How our content is made

We write about tax law, banking supervision and residence law — subjects where a wrong statement costs money and an unsourced one is worth nothing. So every article states what it rests on, when it was written and when it was last checked. This page describes how that happens, and names the points at which we are explicitly not the right address.

What we cite — and with what

Every legal or tax statement is traced back to a primary source: the statute, the regulation, the official register, the supervisory notice. Where an article gives a figure, the place it comes from belongs with it.

What counts as a source

• Statutes and regulations in their official full text
• Official registers and government portals
• Publications of the supervisor, such as the National Bank of Georgia
• Court decisions in full text
• Other providers’ articles — never as proof, at most as a quoted claim we correct
• Second-hand summaries with no reference

How an article comes about

1. Trigger. A change in the law, a question that keeps coming up in engagements, or a claim in the market we consider wrong.
2. Research on the primary text. We read the statute, not the summary. What the text does not support does not go in the article — not even when it would be the more convenient statement.
3. Subject review by the team that handles the work operationally: formation, banking, bookkeeping, relocation.
4. Publication with a source list, an as-at date and a review date.
5. Recall. Articles on subjects with pending legislation sit in a review cycle and are read against their sources again.

Risks first

We state the exclusion criteria before the solution. Where a structure does not work for a case, that is in the article — at the top, not in the small print. Formulations such as “guaranteed tax-free”, “100 % legal” or “insider tip” do not appear here: the first is almost always false, the second says nothing, and the third is a sales line rather than a fact.

Where we are not the right address

We are a corporate service provider in Georgia. We build Georgian structures and we run them. We are not German, Austrian or Swiss tax advisers or lawyers, and we do not present ourselves as such.

Concretely: questions on exit taxation, on extended limited tax liability, or on how a structure is treated in your country of residence belong with a qualified professional there. Our articles explain what to watch for — they do not replace an assessment of your case, and they are not meant to.

Corrections

We correct visibly. When a substantive statement changes, we mark the change with a date and a reason rather than swapping the text quietly. An article you cannot tell has changed is worthless as evidence.

If you believe a statement is wrong, write to us with the reference. That is the fastest route, and the invitation is meant seriously: a position built on verifiability has to survive being verified.