15 December 2017

Hong Kong-Latvia income tax treaty enters into force

The income tax treaty between Hong Kong and Latvia (the Treaty), signed on April 13, 2016, entered into force on November 24. The Treaty will be effective for Hong Kong tax for any year of assessment beginning on or after April 1, 2018, and for Latvia, for tax years beginning on or after January 1, 2018.

A Global Tax Alert, attached below, provides additional details.

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ATTACHMENT

Full text of Tax Alert 2017-2125

Document ID: 2017-2125