https://www.taxtmi.com/news?id=11729 The India-Latvia Agreement allocates taxing rights by taxing business profits in the source state when activities create a permanent establishment, defines multiple PE types, and includes an Associated Enterprises rule to enhance the mutual agreement procedure for transfer pricing. It taxes dividends, interest, royalties and technical service fees in residence and source states with reduced withholding to encourage investment, and establishes enhanced exchange of information, assistance in tax collection, conservancy measures and an anti-abuse limitation of benefits clause to ensure benefits for genuine residents. en-us Wed, 18 Sep 2013 18:02:41 +0530 Wed, 18 Sep 2013 18:02:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=11729 The India-Latvia Agreement allocates taxing rights by taxing business profits in the source state when activities create a permanent establishment, defines multiple PE types, and includes an Associated Enterprises rule to enhance the mutual agreement procedure for transfer pricing. It taxes dividends, interest, royalties and technical service fees in residence and source states with reduced withholding to encourage investment, and establishes enhanced exchange of information, assistance in tax collection, conservancy measures and an anti-abuse limitation of benefits clause to ensure benefits for genuine residents. News - Wed, 18 Sep 2013 18:02:41 +0530 https://www.taxtmi.com/news?id=11729