3. Article
The appropriate authorities of
the Contracting States shall consult within a five-year period
from the date on which this Convention enters into force with
respect to the application of the Convention, including the
negotiation of an amendment to the Convention by means of a
protocol (if appropriate), to income derived from new
technologies (such as payments received for transmission by
satellite, cable, optic fibre or similar technology).
ARTICLE 30
Termination
This Convention shall remain in
force until terminated by a Contracting State. Either Contracting
State may terminate the Convention by giving written notice of
termination, through diplomatic channels, at least 6 months
before the end of any calendar year. In such event, the
Convention shall cease to 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
notice has been given;
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
notice has been given.
In witness whereof, the
undersigned, being duly authorized thereto, have signed this
Convention.
DONE at Washington in duplicate,
in the Latvian and English languages, both texts being equally
authentic, this 15th day of January, 1998.
For the Republic For the United
States
of Latvia: of America:
Valdis Birkavs
Robert Rubin
- a)) to the same attribution of
- a)) the provisions of Article 26
- a)) that State, a political
- a)) interest arising in a
- a)) activities carried on by a
- a)) in respect of taxes withheld at
- b)) unless the competent
- b)) in respect of other taxes on
- b)) a legal person organized under
- b)) to the same allocation of
- b)) interest arising in a
- b)) a person shall be deemed to be
- c)) the United States may tax an
- c)) to the same characterization of
- c)) For the purpose of this
- d)) interest paid by a resident of
- d)) to the same characterization of
- e)) to the same application of
- f)) to a common meaning of a
- g)) to increases in any specific
- h)) to advance pricing
- i)) to the application of the
asjoint-stocktax-authorityvid