Avoidance of Double Taxation in the Area of Income Tax in Latvia

The article is dedicated to the experience of preventing double taxation in the Republic of Latvia, the area of income tax. This topic is made relevant by the tax reform implemented in 2018. Although the payment of income tax has been conceptually changed, the authors propose the thesis regarding a...

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Bibliographic Details

Published in:	Law: Journal of the University of Latvia
Main Authors:	Jānis Lazdiņš, Kārlis Ketners
Format:	Article
Language:	English
Published:	University of Latvia Press 2019-07-01
Subjects:	tax law direct tax indirect tax double taxation avoidance of double taxation resident for taxation purposes
Online Access:	https://journal.lu.lv/jull/article/view/139