Latvia - Anti-abuse provisions
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| Country | Latvia |
| Treaty article | |
| Date signed | 14 March 1994 |
| Date entry into force | 29 January 1995 |
Latvia
Anti-abuse provision: Main purpose test
Article 10-8:
The provisions of sub-paragraph a) of paragraph 2 of this Article shall not apply if the relation between the two companies has been arranged or is maintained primarily with the intention of securing this reduction.
Disclaimer
The above is wording of the bilateral treaty between the Netherlands and corresponding country. Please note that the actual wording may deviate from the above wording, this may be due to for example recent amendmends or (pending) treaty negations that have not yet been included in the above wording. Before you use this information, we advise you to contact us to verify the treaty and the specifics of you case. You can reach us via email or office phone number 010-2010466.
Ton Smit
Director / Senior Consultant
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