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of <h1>India-Latvia Pact on Avoiding Double Taxation: Key Points on Permanent Establishment and Preparatory Activities in Article 5.</h1> The agreement between India and Latvia addresses the avoidance of double taxation and fiscal evasion concerning income taxes. It clarifies that, as of the signing date, Latvia's agreements do not include provisions deeming an insurance enterprise as having a permanent establishment in another state through a dependent agent. If Latvia includes such provisions in future agreements, they may be considered for this agreement after consultations. Article 5, paragraph 4, prevents taxation on enterprises engaging in preparatory or auxiliary activities in the other state. Paragraph 3 excludes certain supervisory activities from this provision. The agreement is in Hindi, Latvian, and English, with the English text prevailing in case of interpretation divergence.
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