Switzerland and Latvia sign protocol of amendment to double taxation agreement
Bern, 3.11.2016 - On 2 November 2016 in Riga, Switzerland and Latvia signed a protocol of amendment to their double taxation agreement (DTA) in the area of taxes on income and capital. It contains an administrative assistance clause in accordance with the current international standard for the exchange of information upon request and several provisions from the OECD and G20 project to combat base erosion and profit shifting (BEPS project).