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Tax Convention with Latvia Entered into Force

Japanese

July 5, 2017

Ministry of Finance

Tax Convention with Latvia Entered into Force

[Provisional translation]

1.  Today, the exchange of diplomatic notes between the Government of Japan and the Government of the Republic of Latvia for entry into force of the Convention between Japan and the Republic of Latvia for the Elimination of Double Taxation with respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance (signed on January 18, 2017) took place in Tokyo.

2.  This Convention, accordingly, entered into force today (the date of exchange of diplomatic notes) and will have effect:

(a)  in the case of Japan:

     (i)  with respect to taxes levied on the basis of a taxable year, for taxes for any taxable years beginning on or
    after 1 January, 2018; and

     (ii)  with respect to taxes levied not on the basis of a taxable year, for taxes levied on or after 1 January, 2018; and

(b)  in the case of Latvia:

     (i)  with respect to taxes withheld at source, on income derived on or after 1 January, 2018; and

     (ii)  with respect to other taxes, for taxes chargeable for any taxable year beginning on or after 1 January, 2018.

(c)  The provisions concerning the exchange of information and assistance in the collection of taxes have effect from today, without regard to the date on which the taxes are levied or the taxable year to which the taxes relate.


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