DT11750 - Double Taxation Relief Manual: Guidance by country: 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: https://www.gov.uk/government/publications/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: https://www.gov.uk/government/publications/latvia-tax-treaties