The Canada Revenue Agency has published a notice concerning the effect of the MFN provision of the 1995 Canada-Latvia tax treaty with respect to royalties.
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Canada–Latvia Income Tax Convention: "Most Favoured Nation" provision takes effect to eliminate source-state taxation rights in respect of certain royalties
Effective January 1, 2018, the withholding rate described in paragraph 2 of Article 12 of the Canada–Latvia Tax Convention has been eliminated with respect to certain royaltie…