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Tax Treaty between Hong Kong and Latvia has Entered into Force

|Treaty Development|Hong Kong-Latvia
Hong Kong-Latvia

The income tax treaty between Hong Kong and Latvia entered into force on 24 November 2017. The treaty, signed 13 April 2016, is the first of its kind between the two jurisdictions.

Taxes Covered

The treaty covers Hong Kong profits tax, salaries tax, and property tax. It covers Latvian enterprise income tax and personal income tax.

Residence

If a company is considered resident in both Cont…

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