The amending protocol to the 1997 tax treaty between Germany and Latvia was signed on 29 September 2022. The protocol is the first to amend the treaty and includes the following changes:
- The preamble is replaced in line with OECD BEPS standards;
- Article 3 (General Definitions) is updated in regard to the definition of the term "Federal Republic of Germany";
- Article 9 (Associated Enterprises) is amended with the addition of provisions for corresponding adjustments;
- Paragraph 3(c) of Article 1…