On 26 July 2012, amendments to the Taxes and Duties Law (the Law) regarding taxation of permanent establishments of non-residents registered or established in non-treaty countries, entered into force.
Under the Law, a non-resident is deemed to have a PE in Latvia if a non-resident, inter alia, uses the services of an agent, whether a natural or legal person, that has and habitually exercises (more than once in a taxable period) an authority to conclude contracts in the name of the non-r…