Italy ratified the first-timeincome and capital tax treaty between Italy and Latvia, signed on 21 April 1997, by way of Law No. 73, passed on 18 March 2008 (the Law) and published in the Italian Official Gazette No. 89 dated 15 April 2008 – Ordinary Supplement No. 93). The Law enters into force the day after its publication in the Official Gazette, i.e. the 16 April 2008. The treaty i…