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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 30

Entry into Force

(1) The Contracting States shall notify each other in writing, through diplomatic channels, of the completion of the procedures required by the respective laws for the entry into force of this Agreement.

(2) This Agreement shall enter into force on the date of the later of the notifications referred to in paragraph (1) of this Article.

(3) The provisions of this Agreement shall have effect:

  • (a) in India, in respect of income derived in any fiscal year beginning on or after 1 April next following the calendar year in which the Agreement enters into force;
  • (b) in Latvia:
    • (i) in respect of taxes withheld at source, on income derived on after 1 January in the calendar year next following the year in which the notice has been given;
    • (ii) in respect of other taxes on income for taxes chargeable for any fiscal year beginning on or after 1 January in the calendar year next following the year in which the notice has been given.