Reservations and Declarations for Treaty No.127 - Convention on Mutual Administrative Assistance in Tax Matters

Nature of declaration : Declarations, Denunciations, Derogations
Status as of 21/08/2019

Latvia

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.
Period covered: 01/11/2014 -
Articles concerned : 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.
Period covered: 01/11/2014 -
Articles concerned : 2


Source : Treaty Office on http://conventions.coe.int - * Disclaimer.