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Slovenia Publishes Synthesized Text of Tax Treaty with Latvia as Impacted by the BEPS MLI

24 July 2020

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Treaty Development

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Slovenia-Latvia

Slovenia's Ministry of Finance has published the synthesized text of the 2002 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 document was prepared on the basis of the MLI positions of Slovenia submitted to the Depositary on 22 March 2018 and of Latvia submitted on 29 October 2019. The authentic legal texts of the Convention and the MLI take precedence and remain the legal texts applicable. The provisions of the MLI have effect with respect to the 2002 Slovenia-Latvia tax treaty: with respect...