Interview with GRATA International Partner Sofia Roinishvili on Tax law

1) Can you tell us about your journey to becoming a partner in the GRATA law firm?

I started as a tax consultant in audit companies. During 2005-2007 I worked as a senior tax Consultant in PricewaterhouseCoopers Georgia. In 2007 I joined Kordzakhia Jgenti GP as a senior associate.  In 2012 I became a partner.  In 2019 Kordzakhia Jgenti GP became a part of the GRATA network.

2) What initially drew you to specialize in tax law? 

My practice as a lawyer started with the audit companies from a position of a junior associate.

3) What are the most common concerns or issues clients bring to you regarding tax law?

In my practice clients are mostly interested in international taxation and application of double tax treaties.  There are also significant interests in representing clients in tax disputes.

4) How has the field of tax law evolved since you started practicing and what changes do you foresee in the next 5-10 years? 

In Georgia one of the significant tax reforms, which took place in Georgia in 2018 is the introduction of the “Estonian Model” of Corporate Income Tax. Under the model reinvested income is not subject to Corporate Income Tax. Corporate Income Tax is payable at the moment of distribution of income as dividends.

The most recent significant reform was related to alignment of the Tax Code of Georgia with the EU VAT Directive (2006/112/EC).

The future reforms will be driven by Georgia's path to EU membership.

5) What skills or qualities do you believe are essential for success in this field? What advice would you give to law students or young lawyers aspiring to specialize in tax law? 

Quality, which might help is eagerness to receive knowledge about how local and international practice is developing.  It is also very important to choose the direction of further qualification and development in a specific field of tax law. 

6) How is technology changing the way tax law is practiced and how do you prepare for and adapt to these trends?

Technologies help taxpayers, especially big corporations, to deal with huge amounts of data for reporting purposes. Tax authorities are introducing different mechanisms to allow taxpayers to make the tax compliance process automatic. However, on another hand taking into consideration ongoing reforms and developing court and international taxation practice increases demand for solutions tailored under clients’ needs. Therefore, for adapting to the needs the most significant for a lawyer to be fully aware of current trends of tax law development.