DT11750 | Double Taxation Relief Manual: Latvia: agreements in force

Title: Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of Latvia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital Gains

Signed: 8 May 1996

Statutory Instrument number: SI 1996 No. 3167

Entered into force: 30 December 1996

Has effect:

• in Latvia, from 1 January 1997

• in the UK, in respect of income tax and capital gains tax, from 6 April 1997; in respect of corporation tax, from 1 April 1997

The text of the convention currently in force can be found at the following link: Latvia tax treaties

The Convention has been modified by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the MLI). The synthesised text of the Convention and the MLI can be found via: Latvia tax treaties