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DTT Cyprus-Latvia

Treaty for the avoidance of double taxation between Cyprus and Latvia completed.

Published on: 10 March 2017

Treaty for the avoidance of double taxation between Cyprus- Latvia has been completed.

The ministry of Finance announced that Cyprus and Latvia completed the ratification procedures that were required for the Treaty for the Avoidance of Double Taxation that was signed on 24 May 2016, between the two countries (the “Treaty”), which came into force on 27 October 2016. The provisions of the Treaty apply:

a) In relation to taxes withheld at source, on all amounts paid or credited on or after 01 January 2017

b) In relation to other taxes, on any amounts of any tax year starting on or after 01 January 2017.

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