Officials from Latvia and Qatar signed an income tax treaty on 26 September 2014. The treaty 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 in a Contracting State through employees or other engaged personnel for the same or connecte…