According to recent reports, Kosovo signed an income tax treaty with Latvia on 24 November 2020 and ratified the treaty on 19 January 2021. The treaty is the first of its kind between the two countries.
Taxes Covered
The treaty covers Kosovo personal income tax and corporation tax, and covers Latvian enterprise income tax, personal income tax.
Residence
If a person other than an individual is considered resident in both Contracting States, the competent authorities will determine the co…