Vorbehalte und Erklärungen für Vertrag Nr.127 - Übereinkommen über die gegenseitige Amtshilfe in Steuersachen

Art der Erklärung : Erklärungen, Kündigungen, Abweichungen
Datum 19/08/2019

Lettland

Declaration contained in the instrument of ratification deposited on 15 July 2014 - Or. Engl.

In accordance with Article 4, paragraph 3, of the Convention, the Republic of Latvia declares that according to its initial legislation its authorities may inform its resident or national before transmitting information concerning him, in conformity with Article 5 and 7.
In Kraft: 01/11/2014 -
Artikel betroffen : 4

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD on 15 July 2014 - Or. Engl.

ANNEX A – Existing taxes to which the Convention shall apply

Article 2, paragraph 1.a.i:
- Income tax;
- Corporation tax ;

Article 2, paragraph 1.b.iii:
B. Taxes on immovable property;
C. Value-Added Tax;
D. Excise taxes.
In Kraft: 01/11/2014 -
Artikel betroffen : 2


Quelle : Vertragsbüro auf http://conventions.coe.int - * Disclaimer.