The income tax treaty between Latvia and Pakistan was signed on 28 April 2023. 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 covers Pakistan income tax and super tax.
Residence
If a person other than an individual is considered resident in both Contracting States, the competent authorities of both States will determine its residence for the purpose of the treaty through mutual agre…