https://www.taxtmi.com/acts?id=45677 The Agreement clarifies that Latvia's treaties do not currently deem an insurance enterprise to have a permanent establishment in the other State merely by collecting premiums or insuring risks through a dependent agent, though any future inclusion of such a provision in Latvia's treaties may be considered for this Agreement after consultation; it also confirms that paragraph 4 of Article 5 exempts purely preparatory or auxiliary activities from taxation in the other State and that supervisory activities in paragraph 3 do not include services covered by sub paragraph (b) of paragraph 3 of Article 12. en-us Wed, 27 Nov 2024 15:28:17 +0530 Wed, 27 Nov 2024 15:28:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45677 The Agreement clarifies that Latvia's treaties do not currently deem an insurance enterprise to have a permanent establishment in the other State merely by collecting premiums or insuring risks through a dependent agent, though any future inclusion of such a provision in Latvia's treaties may be considered for this Agreement after consultation; it also confirms that paragraph 4 of Article 5 exempts purely preparatory or auxiliary activities from taxation in the other State and that supervisory activities in paragraph 3 do not include services covered by sub paragraph (b) of paragraph 3 of Article 12. Act-Rules DTAA Wed, 27 Nov 2024 15:28:17 +0530 https://www.taxtmi.com/acts?id=45677