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of <h1>Latvia's DTAA Article 25: Mutual Agreement Procedure Allows Resolution of Tax Disputes, Prevents Double Taxation Within 3 Years</h1> Article 25 of the Double Tax Avoidance Agreement (DTAA) between Latvia and another Contracting State outlines the Mutual Agreement Procedure. If a person believes they are subject to taxation contrary to the agreement, they can present their case to the competent authority of their resident state within three years of notification. The competent authority will attempt to resolve the issue with the other state's authority to avoid improper taxation. Authorities will also work together to address interpretation issues or eliminate double taxation. Direct communication, including oral exchanges, is permitted to facilitate agreement.
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