The protocol to the 1997 tax treaty between Germany and Latvia entered into force on 23 June 2024. The protocol, signed 29 September 2022, is the first to amend the treaty and includes the following changes:

• The preamble is replaced in line with OECD BEPS standards;
• Article 3 (General Definitions) is updated in regard to the definition of the term "Federal Republic of Germany";
• Article 9 (Asso…