|
|
ARTICLE 28
Members of Diplomatic Missions and Consular Posts
Nothing in this Convention shall affect the fiscal privileges of members of diplomatic missions or consular posts under the general rules of international law or under the provisions of special agreements.
ARTICLE 29
Entry into Force
- 1.
- The Governments of the Contracting States shall notify each other through diplomatic channels when the constitutional requirements for the entry into force of the Convention have been complied with.
- 2.
-
The Convention shall enter into force on the date of the later of the notifications referred to in paragraph 1, and its provisions shall have effect in both Contracting States:
- a)
- in respect of taxes withheld at source, for amounts paid or credited on or after the first day of January of the calendar year next following the year in which the Convention enters into force;
- b)
- in respect of other taxes on income, for taxable years beginning on or after the first day of January of the calendar year next following the year in which the Convention enters into force.
- 3.
- The appropriate authorities of the Contracting States shall consult within a five-year period from the date on which this Convention enters into force with respect to the application of the Convention, including the negotiation of an amendment to the Convention by means of a protocol (if appropriate), to income derived from new technologies (such as payments received for transmission by satellite, cable, optic fibre or similar technology).
ARTICLE 30
Termination
This Convention shall remain in force until terminated by a Contracting State. Either Contracting State may terminate the Convention by giving written notice of termination, through diplomatic channels, at least 6 months before the end of any calendar year. In such event, the Convention shall cease to have effect in both Contracting States:
- a)
- in respect of taxes withheld at source, for amounts paid or credited on or after the first day of January of the calendar year next following the year in which the notice has been given;
- b)
- in respect of other taxes on income, for taxable years beginning on or after the first day of January of the calendar year next following the year in which the notice has been given.
IN WITNESS WHEREOF, the undersigned, being duly authorized thereto, have signed this Convention.
DONE at Washington in duplicate, in the English and Latvian languages, both texts being equally authentic, this 15th day of January, 1998.
FOR THE UNITED STATES OF AMERICA:
(s) Robert. E. Rubin
FOR THE REPUBLIC OF LATVIA:
(s) Valdis Birkavs
|
|
