At the time of writing, the USA, via the FATCA agreement, is the only country where their tax authorities have access to limited information (such as annual balance) from your Georgian bank accounts.
However, as Georgia will join the CRS (Common Reporting Standard) in 2023, all countries within that network (inc. EU, UK, AUS, etc.) will be able to obtain certain financial information from your Georgian bank account, and vice versa.
The countries most likely to request access to this information would be any country where you have previously had residency or citizenship. Though others may also have reason and the ability to access your financial information. It also means that Georgian Revenue Service would be more easily able to request financial information about your bank accounts in any of those countries within the CRS network – also, most likely, ones where you have previously been a tax resident.
