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 (Associated Enterprises) is amended with the addition of provisions for corresponding adjustments; Paragraph 3(c) of Article 11 (Interest) is updated, providing a potential exemption from German tax on interest arising in Germany and paid...