On 20 September 2016, Latvia’s Prime Minister approved the signing of a protocol to the 2002 income and capital tax treaty with Switzerland and the signing of an income tax treaty with Vietnam. The protocol to the Latvia-Switzerland income tax treaty was initialed on 3 December 2015 and will be the first to amend the treaty. The Latvia-Vietnam treaty was initialed on 9 October 2015 and will be the first of its kind between the two countries.
Additional details of the protocol and the treaty…