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Tax conventions on avoidance of double taxation and prevention of evasion from taxes
Latvia has concluded agreements for avoidance of double taxation and prevention of evasion from taxes with below mentioned countries:
Austria,
Azerbaijan,
Albania,
Armenia,
Belarus,
Belgium,
Bulgaria,
Czech,
Hungary,
Germany,
Greece,
Georgia,
Denmark,
Israel,
Ireland,
Iceland,
Spain,
Italy,
Kazakhstan,
Canada,
Kirghizia,
China,
Lithuania,
Luxembourg,
Macedonia,
Malta,
Moldova,
The Netherlands,
Norway,
Poland,
Portugal,
Romania,
Serbia,
Singapore,
Slovakia,
Slovenia,
The United Kingdom Great Britain and Northern Ireland,
The United States of America,
Turkey,
Uzbekistan,
Ukraine,
Finland,
France,
Croatia,
Montenegro,
Switzerland,
Sweden,
Estonia.
Conventions concern income taxes and taxes from capital (personal income tax, company income tax and the taxes concerned with use of real estate).
Application of conventions gives the chance to prevent dual taxation of income. Also, application of conventions gives the chance to apply lower tax rate (if in the convention is stated lower tax rate in comparison with national legislation).
Bilateral agreements about legal aid
Latvia has concluded agreements for legal aid and legal relations in civil, family and criminal cases with below mentioned countries:
Belarus,
Estonia,
Lithuania,
Kirghizia,
Russia,
Moldova,
Poland,
Ukraine,
Uzbekistan.
Application of bilateral agreements for legal aid is important, for example, in process of registration of commercial company. To register commercial company, it is necessary to certify signatures of founders and board of directors. If signature is certified in territory of the other state – the party of the agreement, at the official (for example – the notary), then such document is in force in Latvia (legalization of documents is not necessary). The same is applicable to other documents (for example, certificate of registration, articles of association).
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