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....ndia and the Government of the Republic of Latvia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income signed on 18th September, 2013 (the "Agreement"), as modified by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting signed by the India and Latvia on 7th June, 2017 (the "MLI"). The document was prepared on the basis of the MLI position of India submitted to the Depositary upon ratification on 25th June, 2019 and of the MLI position of Latvia submitted to the Depositary upon approval on 29th October, 2019. These MLI positions are subject to modifications as provided in the MLI. Modifications made to MLI positions could modi....

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....the MLI (in English) can be found on the MLI Depository (OECD) webpage at the following link: http://www.oecd.org/tax/treaties/multilateral-convention-to-implement-tax-treaty-related-easures-to-prevent-BEPS.pdf The authentic legal texts of the Agreement (in English) can be found at the following link: https://www.incometaxindia.gov.in/Pages/international-taxation/dtaa.aspx https://likumi.lv/ta/id/263443-par-latvijas-republikas-valdibas-un-indijas-republikas-valdibas-ligumu-par-nodoklu-dubultas-uzliksanas-un-nodoklu-nemaksasanas The MLI position of India submitted to the Depositary upon ratification on 25th June, 2019 and of the MLI position of Latvia submitted to the Depositary upon approval on 29th October, 2019 can be found....