www.revenue.ie/en/tax-professionals/tax-agreements/double-taxation-treaties/tax-treaties-by-country.aspx?page=R www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/individuals/tax-regulations/tax_treaties/overview_of_treaty_countries/overview_of_treaty_countries mof.gov.cy/en/taxation-investment-policy/double-taxation-agreements/double-taxation-treeties www.bundesfinanzministerium.de/Content/EN/Standardartikel/Topics/Taxation/Articles/double-taxation.html en.nav.gov.hu/taxation/double_taxation_treaties www.mfsr.sk/en/taxes-customs-accounting/direct-taxes/income-tax/international-taxation/double-tax-treaties/ www.financnisprava.cz/en/internation-tax-affairs/double-taxation Latvia has an effective DVB-TS with 64 countries and continues to expand its network of tax treaties. www.government.is/topics/economic-affairs-and-public-finances/tax-treaties/double-taxation-treaties/#panel-7a79c16a-d05d-11e7-941f-005056bc4d74-29 Specific rules for frontier workers are included in the following double taxation agreements: www.porezna-uprava.hr/en/EN_porezni_sustav/Pages/double_taxation.aspx Under national law, the IORP is not applicable to labour income earned in another EU/EEA Member State or in a country with effective double taxation. Contract (DVB-T) with Latvia. Tax-free foreign labour income attracts Latvian TFPs at progressive rates. www.mfsa.mt/consumers/useful-links-2/international-tax-unit/double-tax-treaties/ residents are entitled to an exemption from double taxation under national law and applicable tax treaties. 3. Nosakot pastāvīgās pārstāvniecības peļņu, tiks pieļauta pastāvīgās pārstāvniecības atskaitāmo izdevumu atskaitīšana no summas, kuru apliek ar nodokļiem. These expenses may be the operating and general administration costs incurred by the department, either in the country where the permanent establishment is located or elsewhere. Expenses which a Contracting State may deduct include only expenses deductible under the law of that State. (f) “enterprise of a Contracting State” and “enterprise of the other Contracting State” means, where applicable, an enterprise managed by a resident of a Contracting State and an enterprise managed by a resident of the other Contracting State; 1. Nationals of a Contracting State of the other Contracting State shall not be subject to tax or related requirements other than taxes or related requirements to which nationals of the other State are or may be subject in the same circumstances or which constitute a heavier burden, in particular with regard to residence. Without prejudice to Article 1, this provision shall also apply to persons who are not resident in one or both Contracting States. www.regjeringen.no/en/topics/the-economy/taxes-and-duties/tax-treaties-between-norway-and-other-st/id417330/ 7.

Where profits include the types of income considered separately in other Articles of this Convention, the provisions of this Article shall not affect the provisions of those other Articles. static.anaf.ro/static/10/Anaf/AsistentaContribuabili_r/Conventii/Conventii.htm 3. Existing fees covered by this Agreement include: www.maksumaksjad.ee/modules/AMS/article.php?storyid=21 4. The Convention shall also apply to all identical or substantially similar taxes introduced after the date of signature of this Convention and supplementing or replacing existing taxes. The competent authorities of both Contracting States shall inform each other of any material change in their tax rules. 2. The competent authority shall endeavour to resolve the problem if it considers that the complaint is well-founded and, if it is unable to find a satisfactory solution itself, shall endeavour to resolve the matter in agreement with the competent authorities of the other State Party in order to avoid taxation incompatible with this Convention. This agreement shall be implemented without prejudice to the time limits provided for in the domestic law of the State Party. . This Convention is without prejudice to the fiscal privileges of diplomatic and consular personnel and diplomatic and consular missions applicable to them under international law or special agreements. (1) Other income which resides in a Contracting State and which is not covered by the above-mentioned Articles of this Agreement may be taxed only in that State, irrespective of its source.

www.vmi.lt/cms/en/tarptautines-dvigubo-apmokestinimo-isvengimo-sutartys 3. Notwithstanding the foregoing provisions of this article, remuneration for work performed in international traffic at sea or by aircraft of a State Party to the Society may be taxed in that State. (1) Unless the context otherwise provides, the following provisions shall be provided for the purposes of this Convention: 2. Without prejudice to paragraph 1, remuneration received by a worker resident in a Contracting State for the purpose of carrying on an economic activity in the other Contracting State may be taxed only in the first-mentioned State if (ii) Belarus is the head of the general tax administration of the Cabinet of Ministers or his authorized representative. 6. For the purposes of the preceding paragraphs, the profits attributed to a permanent establishment shall be determined each year using the same method, unless there are valid reasons to the contrary. 1. This Convention shall be the subject of ratification and exchange of instruments of ratification by States Parties as soon as possible after ratification. 2. The term “professional services” includes independent scientific, literary, artistic, educational or educational activities, as well as the independent activities of a physician, lawyer, engineer, architect, dentist and accountant. (d) `person` means a natural person, an undertaking and any group of persons;. 6.

If the payer is domiciled in that country, the interest shall be deemed to accrue in that country. However, if the payer of the interest, whether or not established in a Contracting State, uses a permanent establishment or fixed base situated in a Contracting State in respect of which the interest-bearing debt and interest are paid by a permanent establishment or a fixed base, such interest shall be deemed to have arisen in that State; in which the permanent establishment or fixed place is situated. Remuneration of directors and other similar payments received by a member of the board of directors of a company resident in a Contracting State may be taxed in the other Contracting State. (b) However, such pension shall be taxed only in the other Contracting State if that natural person is a resident and a national of that other State. 1. Notwithstanding the provisions of its domestic law which prevent such taxation, a person considers that the conduct of one or both States Parties results or is likely to result in taxation of that person incompatible with this Convention, he may bring an action before the competent authorities of the Contracting State in which he is domiciled, or in the case of article 23, paragraph 1, to the competent authorities of the State party of which he is a national. The matter shall be submitted for examination within three years of the first notification of conduct which has given rise to taxation contrary to the provisions of this Convention. . (b) the same persons participate directly or indirectly in the management or control of an enterprise situated in a Contracting State or hold a share in the capital of that enterprise and at the same time in another enterprise of the other Contracting State, and the commercial and financial relations between the two enterprises are established or established on terms different from those which would apply between two independent (independent) enterprises; Any profits that would be made by one of the companies but that have not been made under the above-mentioned provisions may be included in the profits of that company and taxed accordingly. .