The amending protocol, signed on 24 August 2011, to the China (People's Rep.) - Latvia Income and Capital Tax Treaty (1996) entered into force on 19 May 2012 and applies from 1 January 2013. Details of the protocol are summarized below.
| - | Paragraph 1 of article 3 of the treaty (General definitions) is updated. The term "international traffic" includes transport by railway vehicle. The provisions in which "international traffic" is referred… |