LATVIA-CYPRUS DOUBLE TAX TREATY

In February 2014 Latvia presented a draft agreement for the avoidance of double taxation and the prevention of fiscal evasion on income taxes to the Cypriot Ministry of Finance.

The objective of the treaty is to boost trade and aid foreign investment from both countries.

The draft agreement presented includes arrangements for the exchange of information based on the Organisation for Economic Cooperation and Development (OECD) model.

Prior to signing the agreement with the Cyprus Government, the draft must first be approved by the Latvian Cabinet of Ministers.

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After the Cyprus Government signs the agreement, the treaty will be required to be approved by the Council of Ministers.

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