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Canada Publishes Notice on Effect of MFN Provision of Tax Treaty with Latvia for Royalties

|Treaty Development|Canada-Latvia
Canada-Latvia

The Canada Revenue Agency has published a notice concerning the effect of the MFN provision of the 1995 Canada-Latvia tax treaty with respect to royalties.

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Canada–Latvia Income Tax Convention: "Most Favoured Nation" provision takes effect to eliminate source-state taxation rights in respect of certain royalties

Effective January 1, 2018, the withholding rate described in paragraph 2 of…

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