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Navigation Allgemein Finanzen Förderung Institutionen Int. Handel Statistik Umwelt Europäische Union Recht Gesellschaftsrecht Markenrecht Patentrecht Steuerrecht Urheberrecht Wettbewerbsrecht Staaten Albanien Armenien Aserbaidschan Belarus Bulgarien China Estland Frankreich Georgien Großbritannien Kasachstan Kirgisistan Kroatien Lettland Moldau Moldawien Polen Rumänien Russland Serbien Slowakei Slowenien Tadschikistan Tschechien Türkei Ukraine Ungarn Usbekistan Veranstaltungen	CONVENTION BETWEEN THE UNITED STATES OF AMERICA AND THE REPUBLIC OF LATVIA FOR THE AVOIDANCE OF DOUBLE TAXATION Contents 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 ... Next: Letter of Submittal Up: TAX CONVENTION WITH LATVIA Previous: TAX CONVENTION WITH LATVIA

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