The income tax treaty between Kosovo and Latvia entered into force on 22 November 2021. The treaty, signed 24 November 2020, is the first of its kind between the two countries. Taxes Covered The treaty covers Kosovo personal income tax and corporation tax and covers Latvian enterprise income tax and personal income tax. Residence If a person other than an individual is considered resident in both Contracting States, the competent authorities will determine the person's residence for the purpose of the treaty through mutual agreement, having regard to its place of effective management, the place where it is incorporated or...