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Amending Protocol to Tax Treaty between Germany and Latvia Signed

|Treaty Development|Germany-Latvia
Germany-Latvia

Latvia's Ministry of Finance has issued a release announcing that on 29 September 2022, officials from Germany and Latvia signed an amending protocol to the 1997 tax treaty between the two countries. According to the release, the protocol amends the treaty to bring it in line with OECD BEPS standards and extends the application of Article 13 (Capital Gains) for the taxation of gains from the disposal of shares in real estate companies. Further details of the protocol will be published once a…

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