Article 1
Persons Covered
This Convention shall apply to persons who are residents of one or both of the Contracting States.
Website Last updated:
June 26, 2026
Convention between the Government of the REPUBLIC OF LATVIA and the Government of the UNITED ARAB EMIRATES for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital
[GTL Notes - See Protocol]
The Government of the Republic of Latvia and the Government of the United Arab Emirates, Desiring to promote and strengthen their economic relations by concluding a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital,
Have agreed as follows:
Contents
Article 1 - Persons Covered
Article 2 - Taxes Covered
Article 3 - General Definitions
Article 4 - Resident
Article 5 - Permanent Establishment
Article 6 - Income from Immovable Property
Article 7 - Business Profits
Article 8 - Shipping and Air Transport
Article 9 - Associated Enterprises
Article 10 - Dividends
Article 11 - Interest
Article 12 - Royalties
Article 13 - Capital Gains
Article 14 - Independent Personal Services
Article 15 - Dependent Personal Services
Article 16 - Directors' Fees
Article 17 - Artistes and Sportsmen
Article 18 - Pensions
Article 19 - Government Service
Article 20 - Students
Article 21 - Teachers and Researchers
Article 22 - Other Income
Article 23 - Income from Hydrocarbons and Other Natural Resources
Article 24 - Pension Funds
Article 25 - Capital
Article 26 - Limitation of Benefits
Article 27 - Elimination of Double Taxation
Article 28 - Non-Discrimination
Article 29 - Mutual Agreement Procedure
Article 30 - Exchange of Information
Article 31 - Miscellaneous Rules
Article 32 - Members of Diplomatic Missions and Consular Posts
Article 33 - Entry into Force
Article 34 - Termination
Protocol