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France Updates Synthesized Text of Tax Treaty with Latvia as Impacted by the BEPS MLI

18 April 2025

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Treaty Development

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France-Latvia

The French General Directorate of Public Finance has published an updated synthesized text of the 1997 tax treaty with Latvia as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The synthesized text was updated to reflect the activation of the most favored nation (MFN) clause of the treaty by the entry into force of Latvia's 2017 tax treaty with Japan. As previously reported, this resulted in the following adjustments (amendments) for the purpose of the France-Latvia tax treaty effective from 5 July 2017: Interest paid from a Contracting State...