The pending income and capital tax treaty between Andorra and Latvia was signed on 21 September 2024. The treaty is the first of its kind between the two countries. Taxes Covered The treaty covers Andorran corporate income tax, personal income tax, and tax on income of non-residents. It covers Latvian enterprise income tax, personal income tax, and immovable property tax. Residence If a person other than an individual is considered resident in both Contracting States, the competent authorities of the Contracting States will determine its residence for the purpose of the treaty through mutual agreement, having regard to its place...