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HMRC internal manual

Double Taxation Relief Manual

HM Revenue & Customs
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Latvia: Agreement

A comprehensive agreement (SI 1996/3167) entered into force on 30 December 1996 and has effect:

a) In the United Kingdom for

(i) Income Tax from 1997-98,

(ii) Capital Gains Tax from 1997-98, (iii) Corporation Tax from 1 April 1997.

b) In Latvia for

(i) taxes withheld at source on income derived on or after 1 January 1997;

(ii) other taxes chargeable for any tax year beginning on or after 1 January 1997.

If using the HMRC Intranet, the agreement can be viewed through the “New treaties/protocols in force” link on the sidebar. On the HMRC web-site, searching for “Treaties in force Latvia” will provide a link to the treaty.