On 30 November 2017, the Latvian Parliament (Saeima) approved for ratification the pending protocol to the 1999 income tax treaty with Singapore. The protocol, signed 20 April 2017 ({News-2017-04-26/T/2-previous coverage}), is the first to amend the treaty. It will enter into force once the ratification instruments are exchanged and will generally apply in Latvia from 1 January of the year following its entry into force and in Singapore in respect of withholding taxes from 1 January of the year following its entry into force and for other taxes from 1 January of the second year following its entry into force.