Corporate Taxes

4. CONCLUSION
Deduction at source for payments to foreign residents is subject to the Double Taxation Prevention Treaty.
In most cases, there is an exemption for deduction at source on a dividend paid to shareholders who are residents of the EU or EEA countries.
In most cases, payments to foreign residents that are defined as a "tax haven" must have tax deducted at source at the standard rate of corporation tax in Latvia.
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