On 10 October 2018, Latvia published Regulation No. 625 of 9 October 2018 in the Official Gazette. The regulation provides for the amendment of the country's procedures on exchange of information to require the spontaneous exchange information on cross-border tax rulings and advance pricing agreements with other countries as per BEPS Action 5, with such information to be exchanged within three months. This includes exchange with tax authorities of EU Member States and countries with which ag…