Latvia

Latvia has exchange of information relationships with 62 jurisdictions through 60 DTCs and 3 TIEAs.

About this list of agreements »

Information on a jurisdiction's exchange of information agreements contained reflects the most up to date information available to the Global Forum.

Jurisdictions may have signed further agreements that are not reflected. In particular, other mechanisms including the EU Council Directive 2011/16/EU on administrative co-operation in the field of taxation and the multilateral Convention on Mutual Administrative Assistance in Tax Matters are not reflected in the list of agreements yet. Technical adjustments are being performed in the EOI Portal in order to display multilateral agreements and developments are expected soon. The public should consult the detailed analysis of the jurisdiction’s EOI mechanisms contained in its published peer review reports and also consult the relevant government agencies in the jurisdictions concerned.

The determination as to whether an agreement meets the international standard is based on the results of the peer review process. Where neither jurisdiction has been subject to a peer review, or where one of the jurisdictions is not a member of the Global Forum (and so no information is available regarding whether that jurisdiction can exchange information to the standard) and so it is not possible to say that the agreement meets the standard, then the agreement's status is "unreviewed".

Jurisdiction Type of EOI Arrangement Date Signed Date entered into Force Meets standard Contains paras 4 and 5  
Belarus DTC  7 Sep 1995  1995-09-07 31 Oct 1996  1996-10-31 No No
Jersey TIEA  28 Jan 2013  2013-01-28 13 Dec 2013  2013-12-13 Yes Yes
Russian Federation DTC  20 Dec 2010  2010-12-20 8 Nov 2012  2012-11-08 No No
Czech Republic DTC  25 Oct 1994  1994-10-25 22 May 1995  1995-05-22 Yes No
Iceland DTC  19 Oct 1994  1994-10-19 1 Jan 1996  1996-01-01 No No
Germany DTC  21 Feb 1997  1997-02-21 26 Sep 1998  1998-09-26 Yes No
Netherlands DTC  14 Mar 1994  1994-03-14 29 Jan 1995  1995-01-29 Yes No
Switzerland DTC  31 Jan 2002  2002-01-31 18 Dec 2002  2002-12-18 No No
Estonia DTC  11 Feb 2002  2002-02-11 21 Nov 2002  2002-11-21 Yes No
Ireland DTC  13 Nov 1997  1997-11-13 28 Jan 1998  1998-01-28 Yes No
Romania DTC  25 May 2002  2002-05-25 28 Nov 2002  2002-11-28 Yes No
Uzbekistan DTC  3 Jul 1998  1998-07-03 23 Oct 1998  1998-10-23 No No
China DTC  7 Jun 1996  1996-06-07 27 Jan 1997  1997-01-27 Yes Yes
Albania DTC  21 Feb 2008  2008-02-21 10 Dec 2008  2008-12-10 No No
Kyrgyzstan DTC  7 Dec 2006  2006-12-07 4 Mar 2008  2008-03-04 No No
Hungary DTC  14 May 2004  2004-05-14 1 Jan 2005  2005-01-01 Yes No
Belgium DTC  21 Apr 1999  1999-04-21 7 May 2003  2003-05-07 Yes No
Tajikistan DTC  9 Feb 2009  2009-02-09 29 Oct 2009  2009-10-29 No No
Armenia DTC  15 Mar 2000  2000-03-15 26 Feb 2001  2001-02-26 No No
Luxembourg DTC  14 Jun 2004  2004-06-14 14 Apr 2006  2006-04-14 Yes No
Moldova, Republic of DTC  25 Feb 1998  1998-02-25 24 Jun 1998  1998-06-24 No No
Morocco DTC  24 Jul 2008  2008-07-24 25 Sep 2012  2012-09-25 No No
Norway DTC  19 Jul 1993  1993-07-19 30 Dec 1993  1993-12-30 No No
Kuwait DTC  9 Nov 2009  2009-11-09 25 Apr 2013  2013-04-25 No No
Montenegro DTC  22 Nov 2005  2005-11-22 19 May 2006  2006-05-19 No No
Slovenia DTC  17 Apr 2002  2002-04-17 22 Nov 2002  2002-11-22 Yes No
Turkmenistan DTC  11 Sep 2012  2012-09-11 4 Dec 2012  2012-12-04 No No
Greece DTC  27 Mar 2002  2002-03-27 7 Mar 2005  2005-03-07 Yes No
United States DTC  15 Jan 1998  1998-01-15 1 Jan 2000  2000-01-01 Yes Yes
France DTC  14 Apr 1997  1997-04-14 1 May 2001  2001-05-01 Yes No
Austria DTC  14 Dec 2005  2005-12-14 16 May 2007  2007-05-16 No No
Malta DTC  22 May 2000  2000-05-22 24 Oct 2000  2000-10-24 Yes No
Finland DTC  23 Mar 1993  1993-03-23 30 Dec 1993  1993-12-30 Yes No
Lithuania DTC  17 Dec 1993  1993-12-17 30 Dec 1994  1994-12-30 Yes No
United Kingdom DTC  8 May 1996  1996-05-08 31 Dec 1996  1996-12-31 Yes No
Israel DTC  20 Feb 2006  2006-02-20 1 Jan 2007  2007-01-01 Yes No
Singapore DTC  6 Oct 1999  1999-10-06 18 Feb 2000  2000-02-18 No No
Qatar DTC  6 Sep 2014  2014-09-06 1 Jun 2015  2015-06-01 Unreviewed No
United Arab Emirates DTC  11 Mar 2012  2012-03-11 11 Jun 2013  2013-06-11 No No
Serbia DTC  22 Nov 2005  2005-11-22 19 May 2006  2006-05-19 Unreviewed No
Ukraine DTC  21 Nov 1995  1995-11-21 21 Nov 1996  1996-11-21 No No
India DTC  18 Sep 2013  2013-09-18 28 Dec 2013  2013-12-28 Yes Yes
Slovakia DTC  11 Mar 1999  1999-03-11 12 Jun 2000  2000-06-12 Yes No
Georgia DTC  13 Oct 2004  2004-10-13 25 Mar 2005  2005-03-25 No No
Italy DTC  21 May 1997  1997-05-21 16 Jun 2008  2008-06-16 Yes No
Guernsey TIEA  5 Sep 2012  2012-09-05 4 Oct 2013  2013-10-04 Yes Yes
Turkey DTC  3 Jun 1999  1999-06-03 23 Dec 2003  2003-12-23 No No
Sweden DTC  5 Apr 1993  1993-04-05 30 Dec 1993  1993-12-30 Yes No
Portugal DTC  19 Jun 2001  2001-06-19 3 Jul 2003  2003-07-03 Yes No
Croatia DTC  19 May 2000  2000-05-19 27 Feb 2001  2001-02-27 Yes No
Azerbaijan DTC  3 Oct 2005  2005-10-03 19 Apr 2006  2006-04-19 No No
Kazakhstan DTC  6 Sep 2001  2001-09-06 2 Dec 2002  2002-12-02 No No
Korea, Republic of DTC  15 Jun 2008  2008-06-15 7 Dec 2009  2009-12-07 No No
Georgia TIEA  29 Sep 2015  2015-09-29 not yet in force  1900-01-01 Unreviewed Yes
Denmark DTC  10 Dec 1993  1993-12-10 27 Dec 1993  1993-12-27 Yes No
Poland DTC  17 Nov 1993  1993-11-17 1 Jan 1995  1995-01-01 Yes No
Spain DTC  4 Sep 2003  2003-09-04 14 Dec 2004  2004-12-14 Yes No
Cyprus DTC  24 May 2016  2016-05-24 not yet in force  1900-01-01 Unreviewed No
Former Yugoslav Republic of Macedonia DTC  8 Dec 2006  2006-12-08 25 Apr 2007  2007-04-25 No No
Mexico DTC  20 Apr 2012  2012-04-20 2 Mar 2013  2013-03-02 Yes Yes
Japan DTC  18 Jan 2017  2017-01-18 not yet in force  1900-01-01 Unreviewed Yes
Canada DTC  26 Apr 1995  1995-04-26 12 Dec 1995  1995-12-12 No No
Bulgaria DTC  4 Dec 2003  2003-12-04 18 Aug 2004  2004-08-18 Yes No