On 22 July 2019, Latvian President Egils Levits has signed a law for ratification of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). Latvia must now deposit its ratification instrument to bring the MLI into force for its covered agreements (tax treaties). Once in force, the provisions of the MLI will generally apply for a covered agreement on the first day of the month following a three-month period after both parties to the covered agreement have deposited their ratification instruments.
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