2. Article

The Convention shall enter into force on the date of the later of the notifications referred to in paragraph 1, and its provisions shall have effect in both Contracting States: a) in respect of taxes withheld at source, for amounts paid or credited on or after the first day of January of the calendar year next following the year in which the Convention enters into force; b) in respect of other taxes on income, for taxable years beginning on or after the first day of January of the calendar year next following the year in which the Convention enters into force.
  1. a)) a place of management;
  2. a)) in respect of taxes withheld at
  3. a)) by the laws of either
  4. a)) 5 percent of the gross amount
  5. a)) an individual;
  6. a)) any pension paid by, or out of
  7. a)) the recipient is present in the
  8. a)) 5 percent of the gross amount
  9. a)) where a resident of Latvia
  10. a)) acquiring technical,
  11. a)) to carry out administrative
  12. b)) such pension, however, shall be
  13. b)) studying at a university or
  14. b)) in respect of other taxes on
  15. b)) 10 percent of the gross amount
  16. b)) a Contracting State, a
  17. b)) for the purposes of
  18. b)) to supply information which is
  19. b)) 15 percent of the gross amount
  20. b)) the remuneration is paid by, or
  21. b)) by any other agreement between
  22. b)) a branch;
  23. c)) an office;
  24. c)) the remuneration is not borne
  25. b)) The amounts referred to in
  26. c)) a company, if:
  27. c)) to supply information which
  28. A)) to persons that are neither
  29. d)) a factory;
  30. e)) a workshop; and
  31. B)) that are deductible for income
  32. f)) a mine, an oil or gas well, a
  33. d)) a trust or estate, if the
  34. e)) a person, if:
  35. f)) a person described in
  36. g)) a United States Regulated
  37. b)) For purposes of this paragraph,
  38. c)) Whether a trade or business is
  39. d)) Income is derived in connection
asjoint-stocktax-authorityvid