Latvia has published the Law of 8 June 2023 on Amendments to the Law on Taxes and Fees (Duties), which includes changes in relation to tax control and audit procedures that are meant to simplify the procedures overall and encourage faster tax dispute resolution. One of the key changes is the introduction of new provisions for taxpayers to enter into a tax settlement agreement before the end of the tax control or audit procedures. Depending on the stage the procedures are at, the settlement a…