Latvia
A. Progress in the implementation of the minimum standard
Latvia has 62 tax agreements in force as reported in its response to the Peer Review questionnaire. Thirty-four of those agreements comply with the minimum standard.
Latvia signed the MLI in 2017 and deposited its instrument of ratification on 29 October 2019. The MLI entered into force for Latvia on 1 February 2020. On 20 April 2020, Latvia made an additional notification to expand its list of agreements to be covered under the MLI. The agreements modified by the MLI come into compliance with the minimum standard once the provisions of the MLI take effect.
Latvia has not listed its agreement with Germany under the MLI but indicated in its response to the Peer Review questionnaire that steps have been taken (other than under the MLI) to implement the minimum standard in this agreement.
Latvia is implementing the minimum standard through the inclusion of the preamble statement and the PPT.1
← 1. For its agreements listed under the MLI, Latvia is implementing the preamble statement (Article 6 of the MLI) and the PPT (Article 7 of the MLI).