A recent update from the Latvian Ministry of Foreign Affairs has confirmed the entry into force of the income tax treaty with Qatar on 1 June 2015. The treaty, signed 26 September 2014, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Latvian enterprise income tax and personal income tax, and Qatari taxes on income.
Service PE
The treaty includes the provision that a permanent establishment will be deemed constituted if an enterprise furnishes services…