On 22 October 2019, the Law of 17 October 2019 on amendments to the Law on Taxes and Duties has been published in the Latvian official gazette, which provides for the implementation of Council Directive (EU) 2017/1852 of 10 October 2017.
The law includes provisions to ensure effective resolution of disputes over the interpretation and application of bilateral tax treaties and the Union Arbitration Convention, in particular disputes leading to double taxation.
The Law entered into force on 23 October 2019.
