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HMRC internal manual

Double Taxation Relief Manual

HM Revenue & Customs
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Latvia: Artistes and sportsmen

Where an entertainer or sportsman, who is a resident of one country, visits the other country and performs activities there, that other country may tax any income derived from those activities unless the visit is one which is wholly or mainly supported by public funds of the country of residence of the entertainer or sportsman, (Article 17(3)).