Latvia - Germany Tax Treaty (original 1997 treaty)

Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.

ARTICLE 18

Pensions

Subject to the provisions of Article 19, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State.

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ARTICLE 18

Qatar Amends Income Tax Law Executive Regulations in Relation to Permanent Establishment and Economic Substance Requirements

Protocols to Tax Agreement between Finland and Guernsey Entering into Force

Saudi Arabia Guideline on VAT Exemption of Real Estate Supplies and its Effect on Proportional Deduction Formula

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Powerful Tax Solutions

Tax Rules Engine

Collaboration Tools

ARTICLE 18

Latest Tax News

Qatar Amends Income Tax Law Executive Regulations in Relation to Permanent Establishment and Economic Substance Requirements

Protocols to Tax Agreement between Finland and Guernsey Entering into Force

Saudi Arabia Guideline on VAT Exemption of Real Estate Supplies and its Effect on Proportional Deduction Formula