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Singapore and Latvia Sign Protocol To Amend the Agreement for Bilateral Avoidance Of Double Taxation


1. Singapore signed a Protocol amending the Agreement for the Avoidance of Double Taxation with the Republic of Latvia on 20 April 2017.

2. The signing took place in Washington D.C. between Senior Minister of State for Finance and Law, Ms Indranee Rajah, and Latvia’s Minister of Finance, Ms Dana Reizniece-Ozola.

3. The Protocol lengthens the threshold period for determining the presence of a permanent establishment, and lowers the withholding tax rates for dividends, interest, and royalties. These changes, and other changes, are expected to enhance cross-border investment, and boost trade and economic flows between the two countries.

4. The full text of the Protocol is available on the Inland Revenue Authority of Singapore’s website. The Protocol will enter into force after its ratification by both countries.



24 April 2017

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Last Updated on December 04, 2017
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