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Veranstaltungen
CONVENTION
BETWEEN THE UNITED STATES OF AMERICA AND THE REPUBLIC OF LATVIA FOR THE AVOIDANCE OF DOUBLE TAXATION
GENERAL EFFECTIVE DATE UNDER ARTICLE 29: 1 JANUARY 2000
Letter of Submittal
Letter of Transmital
The Convention
ARTICLES 1 - 3
ARTICLES 4 - 7
ARTICLES 8 - 11
ARTICLES 12 - 15
ARTICLES 16 - 19
ARTICLES 24 - 27
ARTICLES 28 - 30
Technical Explanation
ARTICLE 1 -- General Scope
ARTICLE 2 -- Taxes Covered
ARTICLE 3 -- General Definitions
ARTICLE 4 -- Resident
ARTICLE 5 -- Permanent Establishment
ARTICLE 6 -- Income from Immovable (Real) Property
ARTICLE 7 -- Business Profits
ARTICLE 8 -- Shipping and Air Transport
ARTICLE 9 -- Associated Enterprises
ARTICLE 10 -- Dividends
ARTICLE 11 -- Interest
ARTICLE 12 -- Royalties
ARTICLE 13 -- Capital Gains
ARTICLE 14 -- Independent Personal Services
ARTICLE 15 -- Dependent Personal Services
ARTICLE 16 -- Directors' Fees
ARTICLE 17 -- Artistes and Sportsmen
ARTICLE 18 -- Pensions, Social Security, Annuities, Alimony, and Child Support
ARTICLE 19 -- Government Service
ARTICLE 20 -- Students, Trainees and Researchers
ARTICLE 21 -- Offshore Activities
ARTICLE 22 -- Other Income
ARTICLE 23 -- Limitation on Benefits
ARTICLE 24 -- Relief from Double Taxation
ARTICLE 25 -- Nondiscrimination
ARTICLE 26 -- Mutual Agreement Procedure
ARTICLE 27 -- Exchange of Information and Administrative Assistance
ARTICLE 28 -- Members of Diplomatic Missions and Consular Posts
ARTICLE 29 -- Entry into Force
ARTICLE 30 -- Termination
About this document ...
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Contents
FiFo Ost
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Nutzungsbedingungen
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Impressum