DTC agreement between Former Yugoslav Republic of Macedonia and Latvia

7/30/2019 DTC agreement between Former Yugoslav Republic of Macedonia and Latvia

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spk esos no 2007.04.19Publicts:Vstnesis 63 2007.04.18.

(ZIOTJS 10 2007.05.24.)

Saeima ir piemusi un Valsts

prezidents izsludina du likumu:Par Latvijas valdbas un Maedonijas valdbas lgumu par nodokudubults uzlikanas un nodoku nemaksanas novranu attiecb

uz ienkuma un kapitla nodokiem

1.pants.Latvijas valdbas un Maedonijas valdbas lgums parnodoku dubultsuzlikanas un nodoku nemaksanas novranu attiecb uz ienkuma un kapitlanodokiem (turpmk- Lgums) ar o likumu tiek pieemts un apstiprints.

2.pants.Lgum paredzto saistbu izpildi koordin Finanu ministrija.

3.pants. Lgums stjas spk t 28.pant noteiktaj laik un krtb, un rlietuministrija par to pazio laikrakst "Latvijas Vstnesis".

4.pants. Likums stjas spk nkamaj dien pc t izsludinanas. Ldz arlikumu izsludinms Lgums latvieu un angu valod.

Likums Saeim pieemts 2007.gada 29.mart.

Valsts prezidentes viet

Saeimas prieksdtjs I.Emsis

Rg 2007.gada 18.aprl

LATVIJAS VALDBAS UN MAEDONIJAS VALDBAS LGUMS

PAR NODOKU DUBULTS UZLIKANASUN NODOKUNEMAKSANAS NOVRANU ATTIECB UZ IENKUMA UNKAPITLA NODOKIEM

Latvijas valdba

un

MAEDONIJAS valdba

apliecindamas vlanos noslgt Lgumu par nodoku dubults uzlikanas unnodoku nemaksanas novranu attiecb uz ienkuma un kapitla nodokiem,

vienojas par tlk minto:


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1.pants

PERSONAS, UZ KURM ATTIECAS LGUMS

is Lgums attiecas uz personm, kas ir vienas vai abu Lgumsldzju Valsturezidenti.

2.pants

NODOKI, UZ KURIEM ATTIECAS LGUMS

1. is Lgums attiecas uz ienkuma un kapitla nodokiem, kuri tiek uzliktiLgumsldzjas Valsts vai ts pavaldbu lab neatkargi no o nodoku uzlikanasveida.

2. Par ienkuma un kapitla nodokiem uzskatmi visi nodoki, ko uzliek kopjamienkumam, kopjam kapitlam vai ienkuma vai kapitla daai, taj skait nodoki,ko uzliek kapitla pieaugumam no kustam un nekustam pauma atsavinanas,

nodoki, ko uzliek uzmumu izmakstajai kopjai darba algas vai darba samaksassummai, un nodoki no kapitla vrtbas pieauguma.

3. Esoie nodoki, uz kuriem attiecas is Lgums, konkrti ir:

a) Maedonij:

(i) iedzvotju ienkuma nodoklis;

(ii) peas nodoklis;

(iii) pauma nodoklis;

(turpmk- Maedonijas nodoki);

b) Latvij:

(i) uzmumu ienkuma nodoklis;(ii) iedzvotju ienkuma nodoklis;

(iii) nekustam pauma nodoklis;

(turpmk- Latvijas nodoki).

4. is Lgums attiecas ar uz visiem identiskiem vai pc btbas ldzgiemnodokiem, kuri, papildinot vai aizstjot esoos nodokus, tiks ieviesti pc Lguma

parakstanas datuma. Abu Lgumsldzju Valstu kompetents iestdes savstarpjiinform viena otru par jebkuriem nozmgiem grozjumiem o valstu attiecgajosnodoku normatvajos aktos.

3.pants

VISPRGS DEFINCIJAS

1. Ja no konteksta nav izsecinms citdi, tad aj Lgum:

a) termins "Maedonija" nozm Maedonijas Republikas teritoriju, un, lietotseogrfisk nozm, tas apzm ts zemi, iekjos deus un to dzles, pr kurm tai ir

jurisdikcija vai suverns tiesbas attiecb uz dabas resursu izpti, izmantoanu,saglabanu un prvaldanu atbilstoi iekjai jurisdikcijai un starptautiskajmtiesbm;

b) termins "Latvija" nozm Latvijas Republiku, un, lietots eogrfisk nozm,tas apzm Latvijas Republikas teritoriju un jebkuru citu Latvijas Republikas


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teritorilajiem deiem piegulou teritoriju, kur saska ar Latvijas normatvajiemaktiem un starptautiskajm tiesbm var tikt stenotas Latvijas tiesbas uz jras unzemes dzlm un tur esoajiem dabas resursiem;

c) termini "Lgumsldzja Valsts" un "otra Lgumsldzja Valsts" atkarb nokonteksta nozm Latviju vai Maedoniju;

d) termins "persona" nozm fizisko personu, sabiedrbu un jebkuru citu personuapvienbu;

e) termins "sabiedrba" nozm jebkuru korporatvu apvienbu vai jebkuruvienbu, kas nodoku uzlikanas nolk tiek uzskatta par korporatvu apvienbu;

f) termini "Lgumsldzjas Valsts uzmums" un "otras Lgumsldzjas Valstsuzmums" attiecgi nozm uzmumu, ko vada Lgumsldzjas Valsts rezidents, unuzmumu, ko vada otras Lgumsldzjas Valsts rezidents;

g) termins "starptautisk satiksme" nozm jebkurus prvadjumus ar jras vaigaisa transporta ldzekiem, ko veic Lgumsldzjas Valsts uzmums, izemot tos

gadjumus, kad jras vai gaisa transporta ldzeki prvietojas viengi otrasLgumsldzjas Valsts iekien;

h) termins "kompetent iestde" nozm:

(i) Maedonij - Finanu ministriju vai ts pilnvaroto prstvi;

(ii) Latvij - Finanu ministriju vai ts pilnvaroto prstvi;

i) termins "pilsonis" nozm:

(i) ikvienu fizisku personu, kurai ir Lgumsldzjas Valsts pilsonba;

(ii) ikvienu juridisku personu, personlsabiedrbu vai asociciju, kuras statussizriet no spk esoajiem Lgumsldzjas Valsts normatvajiem aktiem.

2. Lgumsldzjm Valstm jebkur laik piemrojot o Lgumu, visiem tajnedefintajiem terminiem ir tda nozme, kd tie attiecgs Lgumsldzjas Valstsnormatvajos aktos konkrtaj laik lietoti sakar ar nodokiem, uz kuriem attiecasLgums, ja vien no konteksta nav izsecinms citdi, turklt s valsts attiecgajosnodoku normatvajos aktos paredzt nozme preval pr citos s valsts normatvajosaktos paredzto nozmi.

4.pants

REZIDENTS

1. aj Lgum termins "Lgumsldzjas Valsts rezidents" nozm jebkurupersonu, kurai saska ar s valsts normatvajiem aktiem uzliek nodokus,pamatojoties uz ts pastvgo dzvesvietu, rezidenci, inkorporcijas vietu, vadbasatraans vietu vai jebkuru citu ldzgu kritriju, un ietver ar attiecgo valsti un

jebkuru ts pavaldbu. Tomr is termins neietver ts personas, kurm aj valstnodoki tiek uzlikti tikai attiecb uz to ienkumiem no aj valst esoajiem peasavotiem vai taj esoo kapitlu.

2. Ja saska ar 1.daas noteikumiem fizisk persona ir abu Lgumsldzju Valsturezidents, ts statuss nosakms di:

a) persona tiks uzskatta tikai par ts valsts rezidentu, kur atrodas ts pastvgdzvesvieta; ja ts pastvg dzvesvieta ir abs valsts, persona tiks uzskatta tikai

par ts valsts rezidentu, ar kuru tai ir ciekas personisks un ekonomisks attiecbas(vitlo intereu centrs);


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b) ja nav iespjams noteikt valsti, kur ai personai ir vitlo intereu centrs, vai artai nav pastvgas dzvesvietas nevien no abm valstm, persona tiks uzskatta tikai

par ts valsts rezidentu, kas ir ts ierast mtnes zeme;

c) ja ai personai ierast mtnes zeme ir abas valstis vai nav neviena no tm, t tiksuzskatta tikai par ts valsts rezidentu, kuras pilsonis ir persona;

d) ja persona ir abu valstu pilsonis vai nav nevienas s valsts pilsonis,Lgumsldzju Valstu kompetents iestdes izir o jautjumu, savstarpjivienojoties.

3. Ja saska ar 1.daas nosacjumiem persona, kas nav fizisk persona, ir abuLgumsldzju Valstu rezidents, t tiks uzskatta par ts valsts rezidentu, no kurasnormatvajiem aktiem izriet s personas statuss k tds.

5.pants

PASTVG PRSTVNIECBA

1. aj Lgum termins "pastvg prstvniecba" nozm noteiktu darbbasvietu, kur uzmums pilngi vai daji veic uzmjdarbbu.

2. Termins "pastvg prstvniecba" ietver:

a) uzmuma vadbas atraans vietu;

b) filili;

c) biroju;

d) fabriku;

e) darbncu; un

f) ahtu, naftas vai gzes ieguves vietu, akmelauztuves vai jebkuru citu dabasresursu ieguves vietu.

3. Jdziens "pastvg prstvniecba" tpat ietver:

a) bvlaukumu vai celtniecbas vai instalcijas projektu, ja bvdarbi vai projektsnotiek ilgk par deviiem mneiem;

b) Lgumsldzj Valst veikts darbbas, kas saisttas ar aj valst esoo jras unts zemes dzu un to dabas resursu izpti un izmantoanu, ja du darbbu ilgumskopum prsniedz laika posmu vai laika posmus 30 dienu garum jebkur divpadsmitmneu period.

4. Neatkargi no panta iepriekjiem noteikumiem termins "pastvg

prstvniecba" neietver:a) ku un iekrtu izmantoanu tikai un viengi uzmumam piederoo preu vai

izstrdjumu uzglabanai, demonstranai vai piegdm;

b) uzmumam piederoos preu vai izstrdjumu krjumus, kas paredzti tikaiun viengi uzglabanai, demonstranai vai piegdm;

c) uzmumam piederoos preu vai izstrdjumu krjumus, kas paredzti tikaiun viengi prstrdei cit uzmum;

d) noteiktu darbbas vietu, kas paredzta tikai un viengi preu vai izstrdjumuiepirkanai uzmuma vajadzbm vai informcijas vkanai uzmuma vajadzbm;

e) noteiktu darbbas vietu, kas paredzta tikai un viengi tam, lai veiktu uzmumalab jebkuru citu sagatavoanas vai palgdarbbu;


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f) noteiktu darbbas vietu, kas paredzta tikai un viengi, lai nodarbotos ar a) ldze) punkt mintajm darbbm jebkd to kombincij, ja darbbu kombincijaikopum ir sagatavoanas vai palgdarbbas raksturs.

5. Neatkargi no 1. un 2.daas noteikumiem, ja persona, kas nav 6.da mintaisneatkarga statusa aents, darbojas uzmuma lab un tai ir pieirtas pilnvaras

Lgumsldzj Valst noslgt lgumus uzmuma vrd, un t pastvgi izmanto spilnvaras, tad attiecb uz vism darbbm, ko da persona veic uzmuma lab, tiekuzskatts, ka uzmumam ir pastvg prstvniecba attiecgaj valst, izemot, jada persona veic tikai 4.da paredzts darbbas, kuras veicot noteikt darbbasviet, da noteikta darbbas vieta saska ar minto dau netiek uzskatta par

pastvgo prstvniecbu.

6. Tiks uzskatts, ka uzmumam nav pastvgs prstvniecbas LgumsldzjValst, ja uzmums veic uzmjdarbbu aj valst, izmantojot viengi brokeri,tirdzniecbas aentu vai jebkuru citu neatkarga statusa aentu, ar nosacjumu, ka s

personas veic savu parasto uzmjdarbbu.

7. Fakts, ka sabiedrba - Lgumsldzjas Valsts rezidentskontrol sabiedrbu, kurair otras Lgumsldzjas Valsts rezidents vai kura veic uzmjdarbbu aj otr valst(izmantojot pastvgo prstvniecbu vai kd cit veid), vai ir pakauta dassabiedrbas kontrolei, pats par sevi nenozm, ka kda no m sabiedrbm ir otrassabiedrbas pastvg prstvniecba.

6.pants

IENKUMS NO NEKUSTAM PAUMA

1. Ienkumam, ko Lgumsldzjas Valsts rezidents gst no nekustam pauma

(ar ienkumam no lauksaimniecbas un mesaimniecbas), kas atrodas otrLgumsldzj Valst, var uzlikt nodokus aj otr valst.

2. Terminam "nekustamais paums" bs tda nozme, kda tam ir tsLgumsldzjas Valsts normatvajos aktos, kur atrodas attiecgais paums. Jebkurgadjum is termins ietver paumu, kas ir piedergs nekustamajam paumam,mjlopus un iekrtas, ko izmanto lauksaimniecb un mesaimniecb, tiesbas, uzkurm attiecas zemes pauma tiesbu visprgie noteikumi, jebkuri lgumi, kas pieirnekustam pauma pirkanas vai prdoanas tiesbas vai ldzgas tiesbas iegtnekustamo paumu, nekustam pauma lietojumu un tiesbas uz maingiem vainemaingiem maksjumiem k atldzbu par dergo izrakteu iegulu, dabas atradu uncitu dabas resursu izmantoanu vai tiesbm tos izmantot, tiesbas uz jras un zeme s

dzu un to dabas resursu izptes vai izmantoanas ce iegstamo paumu, taj skaittiesbas uz ldzdalbu vai labuma ganu no da pauma. Par nekustamo paumunetiks uzskatti jras un gaisa transporta ldzeki.

3. 1.daas noteikumi tiks piemroti attiecb uz ienkumu no nekustam paumatieas izmantoanas, izranas vai izmantoanas cit veid, k ar uz ienkumu nonekustam pauma atsavinanas.

4. 1. un 3.daas noteikumi tiks piemroti ar attiecb uz ienkumu no uzmumanekustam pauma, k ar attiecb uz ienkumu no nekustam pauma, ko izmantoneatkargu individulu pakalpojumu snieganai.


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7.pants

UZMJDARBBAS PEA

1. Lgumsldzjas Valsts uzmuma peai tiks uzlikti nodoki tikai aj valst,izemot, ja uzmums veic uzmjdarbbu otr Lgumsldzj Valst, izmantojot tur

esoo pastvgo prstvniecbu. Ja uzmums veic uzmjdarbbu mintaj veid,uzmuma peai var uzlikt nodokus otr valst, bet tikai tai peas daai, ko varattiecint uz o pastvgo prstvniecbu.

2. Saska ar 3.daas noteikumiem, ja Lgumsldzjas Valsts uzmums veicuzmjdarbbu otr Lgumsldzj Valst, izmantojot tur esoo pastvgo

prstvniecbu, katr Lgumsldzj Valst uz o pastvgo prstvniecbu attiecinmstds peas daudzums,kdu t vartu gt, ja t btu nodalts un atsevis uzmums,kas veic tdu pau vai ldzgu uzmjdarbbu tdos paos vai ldzgos apstkos un

pilngi neatkargi veiktu darjumus ar uzmumu, kura pastvg prstvniecba t ir.

3. Nosakot pastvgs prstvniecbas peu Lgumsldzj Valst, tiks atauts

atskaitt izdevumus (izemot izdevumus, kuri nebtu atskaitmi, ja pastvgprstvniecba btu s Lgumsldzjas Valsts atsevis uzmums), kas raduiespastvgs prstvniecbas vajadzbm ts atraans valst vai citur, taj skaitoperatvos un visprjos administratvos izdevumus.

4. Ja Lgumsldzj Valst peu, kas attiecinma uz pastvgo prstvniecbu,nosaka, sadalot uzmuma kopgo peu proporcionli starp t struktrvienbm,2.daaneaizliedz Lgumsldzjai Valstij k parasti pc principa noteikt peas dau,kurai uzliek nodokus; izmantotajai sadales metodei tomr jbt tdai, lai rezulttsatbilstu aj pant ietvertajiem principiem.

5. Uz pastvgo prstvniecbu netiks attiecinta pea tikai tpc vien, ka t iriegdjusies preces vai izstrdjumus uzmuma, kura pastvg prstvniecba t ir,vajadzbm.

6. Lai piemrotu iepriekjo dau noteikumus, peu, ko attiecina uz pastvgoprstvniecbu, katru gadu nosaka ar vienu un to pau metodi, izemot, ja irpietiekams iemesls rkoties citdi.

7. Ja pe ir ietverti citos Lguma pantos atsevii aplkotie ienkuma veidi, panta noteikumi neietekms o citu pantu noteikumus.

8.pants

KUNIECBA UN GAISA TRANSPORTS

1. Lgumsldzjas Valsts uzmuma gtajai peai no jras vai gaisa transportaldzeku izmantoanas starptautiskaj satiksm uzliek nodokus tikai aj valst.

2. 1. daas noteikumi attiecas ar uz peu, kas gta no piedalans pul, kopjuzmjdarbb vai starptautisks satiksmes transporta aentr.

9.pants

SAISTTIE UZMUMI

1. Ja:


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a) Lgumsldzjas Valsts uzmums tiei vai netiei piedals otrasLgumsldzjas Valsts uzmuma vadb vai kontrol vai ar tam pieder daa no uzmuma kapitla; vai

b) vienas un ts paas personas tiei vai netiei piedals Lgumsldzjas Valstsuzmuma un otras Lgumsldzjas Valsts uzmuma vadb vai kontrol vai ar tm

pieder daa no o uzmumu kapitla,un jebkur no iem gadjumiem o divu uzmumu komercils vai finanu

attiecbas tiek veidotas vai nodibintas pc noteikumiem, kas atiras no tiemnoteikumiem, kuri btu spk starp diviem neatkargiem uzmumiem, tad jebkura

pea, ko gtu viens no uzmumiem, bet iepriekminto noteikumu ietekm navguvis, var tikt iekauta uzmuma pe, un tai var atbilstoi uzlikt nodokus.

2. Ja Lgumsldzja Valsts iekauj s valsts uzmuma pe un attiecgi uzlieknodokus tai peai, attiecb uz kuru otr valst otras Lgumsldzjas Valstsuzmumam ir uzlikts nodoklis, un iekaut pea ir tda pea, kuru btu guvis

pirms Lgumsldzjas Valsts uzmums, ja attiecbas starp iem diviem

uzmumiem btu bijuas tdas, kdas pastvtu starp diviem neatkargiemuzmumiem, tad otra valsts veic atbilstoas korekcijas attiecb uz nodoka lielumu,kds tiek uzlikts ai peai otr valst. Nosakot s korekcijas, em vr citus Lguma noteikumus un, ja nepiecieams, rko Lgumsldzju Valstu kompetentoiestu konsultcijas.

10.pants

DIVIDENDES

1. Dividendm, ko sabiedrba - Lgumsldzjas Valsts rezidents izmaks otras

Lgumsldzjas Valsts rezidentam, var uzlikt nodokus aj otr valst.2. Tomr m dividendm var uzlikt nodokus ar atbilstoi attiecgs valstsnormatvajiem aktiem taj Lgumsldzj Valst, kuras rezidents ir sabiedrba, kasizmaks dividendes, bet, ja o dividenu stenais panieks ir otras LgumsldzjasValsts rezidents, nodoklis nedrkst prsniegt:

a) 5 procentus no dividenu kopapjoma, ja dividenu stenais panieks irsabiedrba (kas nav personlsabiedrba), kura tiei prvalda vismaz 10 procentus tssabiedrbas kapitla, kura izmaks dividendes;

b) 10 procentus no dividenu kopapjoma visos prjos gadjumos.

daa neietekm nodoku uzlikanu sabiedrbas peai, no kuras izmaks

dividendes.3. Termins "dividendes" aj pant nozm ienkumu no akcijm vai citm tdm

tiesbm piedalties peas sadal, kuras nav parda prasbas, k ar tdu ienkumu nocitm tiesbm, ieskaitot korporatvs tiesbas, uz ko saska ar ts valstsnormatvajiem aktiem, kuras rezidents ir sabiedrba, kas veic peas sadali, attiecastds pats nodoku uzlikanas rems k uz ienkumu no akcijm.

4. 1. un 2.daas noteikumus nepiemro, ja dividenu stenais panieks, kur irLgumsldzjas Valsts rezidents, veic uzmjdarbbu otr Lgumsldzj Valst,kuras rezidents ir dividendes izmaksjo sabiedrba, izmantojot tur esoo pastvgo

prstvniecbu, vai ar sniedz neatkargus individulos pakalpojumus aj otr valst,

izmantojot taj izvietoto pastvgo bzi, un ja ldzdalba, par kuru tiek izmakstas


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dividendes, ir faktiski saistta ar o pastvgo prstvniecbu vai pastvgo bzi. ajgadjum atkarb no apstkiem piemro 7. vai 14.panta noteikumus.

5. Ja sabiedrba - Lgumsldzjas Valsts rezidents gst peu vai ienkumus otrLgumsldzj Valst, otra valsts nedrkst nedz uzlikt jebkdus nodokus ssabiedrbas izmakstajm dividendm, izemot, ja dividendes tiek izmakstas otras

valsts rezidentam vai ja ldzdalba, par kuru tiek izmakstas dividendes, ir faktiskisaistta ar pastvgo prstvniecbu aj otr valst; nedz ar uzlikt nesadalts peasnodokli sabiedrbas nesadaltajai peai pat tad, ja izmaksts dividendes vainesadalt pea pilngi vai daji sastv no otr valst gts peas vai ienkuma.

11.pants

PROCENTI

1. Procentiem, kas rodas Lgumsldzj Valst un tiek izmaksti otrasLgumsldzjas Valsts rezidentam, var uzlikt nodokus aj otr valst.

2. Tomr iem procentiem var uzlikt nodokus ar atbilstoi attiecgs valstsnormatvajiem aktiem taj Lgumsldzj Valst, kur tie rodas, bet, ja o procentu

stenais panieks ir otras Lgumsldzjas Valsts rezidents, tad nodoklis nedrkstprsniegt 5 procentus no o procentu kopapjoma.

3. Neatkargi no 2.daas noteikumiem:

a) procenti, kas rodas Lgumsldzj Valst, ko gst un kuru stenais panieks irotras Lgumsldzjas Valsts valdba, ar ts pavaldbas, centrl banka vai jebkdacita finanu institcija, kas pilnb pieder ai valdbai, vai procenti, kas tiek maksti attiecb uz aizdevumu, kam galvojumu devusi valdba vai pavaldba, pirmajmintaj valst tiks atbrvoti no nodoku uzlikanas;

b) procenti, kas rodas Lgumsldzj Valst, tiks atbrvoti no nodoku uzlikanasaj valst, ja procentu stenais panieks ir otras Lgumsldzjas Valsts uzmums un

procenti tiek maksti par pardu saistbm, kuras izveidojus, ja otras valstsuzmums prdod uz nomaksu pirms mints valsts uzmumam raoanas,komercils vai zintnisks iekrtas, izemot gadjumus, kad da prdoana ir veiktavai pardu saistbas ir izveidojus starp saisttm personm.

4. aj pant termins "procenti" nozm ienkumu no jebkda veida pardaprasbm neatkargi no t, vai ts ir vai nav nodrointas ar hipotku un vai tm ir vainav tiesbas piedalties pardnieka peas sadal, un it pai ienkumu no valdbasvrtspapriem un ienkumu no obligcijm vai pardzmm, taj skait prmijas un

balvas, kas piedergas iem vrtspapriem, obligcijm vai pardzmm. Termins"procenti" neietver ienkumu, kas atbilstoi 10. panta noteikumiem tiek uzskatts pardividendm. Soda naudas, kas saemtas par laik neveiktajiem maksjumiem, netiksuzskattas par procentiem panta noteikumu piemroanai.

5. 1., 2. un 3. daas noteikumi netiks piemroti, ja procentu stenais panieks, kasir Lgumsldzjas Valsts rezidents, veic uzmjdarbbu otr Lgumsldzj Valst,kur ie procenti rodas, izmantojot tur esoo pastvgo prstvniecbu, vai ar sniedzneatkargus individulos pakalpojumus aj otr valst, izmantojot taj izvietoto

pastvgo bzi, un ja parda prasbas, uz kuru pamata tiek maksti procenti, ir faktiskisaisttas ar o pastvgo prstvniecbu vai pastvgo bzi. aj gadjum atkarb noapstkiem piemro 7. vai 14.panta noteikumus.


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6. Ja procentu makstjs ir Lgumsldzjas Valsts rezidents, tiks uzskatts, kaprocenti rodas aj valst. Tomr, ja persona, kas izmaks procentus, neatkargi no t,vai persona ir Lgumsldzjas Valsts rezidents vai nav, izmanto LgumsldzjValst esoo pastvgo prstvniecbu vai tur izvietoto pastvgo bzi, sakar ar koradus pardu saistbas, par kurm tiek maksti procenti, un ja os procentus izmaks

(sedz) pastvg prstvniecba vai pastvg bze, tiks uzskatts, ka ie procenti rodastaj valst, kur atrodas pastvg prstvniecba vai pastvg bze.

7. Ja, pamatojoties uz pam attiecbm starp procentu makstju un procentusteno panieku vai starp viiem abiem un kdu citu personu, procentu summa, kasattiecas uz parda prasbm, par kurm t tiek izmaksta, prsniedz summu, par kdu

btu varjui vienoties procentu makstjs un procentu stenais panieks, ja starpviiem nebtu minto pao attiecbu, tad panta noteikumi tiks piemroti tikaiattiecb uz pdjo minto summu. d gadjum maksjumu daai, kas prsniedz osummu, nodokus uzliek atbilstoi katras Lgumsldzjas Valsts normatvajiemaktiem, emot vr Lguma prjos noteikumus.

12.pants

AUTORATLDZBA

1. Autoratldzbai, kas rodas Lgumsldzj Valst un ko izmaks otrasLgumsldzjas Valsts rezidentam, var uzlikt nodokus aj otr valst.

2. Tomr dai autoratldzbai var ar uzlikt nodokus atbilstoi attiecgs valstsnormatvajiem aktiem taj Lgumsldzj Valst, kur t rodas, bet, ja autoratldzbas

stenais panieks ir otras Lgumsldzjas Valsts rezidents, nodoklis nedrkstprsniegt:

a) 10 procentus no autoratldzbas kopapjoma par kinofilmu un filmu vai ieraksturadio vai televzijas prraidm izmantoanu vai par tiesbm tos izmantot;

b) 5 procentus no autoratldzbas kopapjoma visos citos gadjumos.

3. Termins "autoratldzba" aj pant nozm jebkda veida maksjumus, kosaem k kompensciju par jebkuru autortiesbu izmantoanu vai par tiesbmizmantot jebkuras autortiesbas uz literru, mkslas vai zintnisku darbu, arkinofilmm un filmm vai ierakstiem radio un televzijas prraidm, uz jebkuru

patentu, preu zmi, dizainu vai modeli, plnu, slepenu formulu vai procesu vai parraoanas, komercilo vai zintnisko iekrtu izmantoanu vai par tiesbm tsizmantot, vai par informciju attiecb uz raoanas, komercilo vai zintniskopieredzi.

4. 1. un 2.daas noteikumi netiks piemroti, ja autoratldzbas stenais panieks,kas ir Lgumsldzjas Valsts rezidents, veic uzmjdarbbu otr LgumsldzjValst, kur rodas autoratldzba, izmantojot tur esoo pastvgo prstvniecbu, vaiar sniedz neatkargus individulos pakalpojumus aj otr valst, izmantojot tajizvietoto pastvgo bzi, un ja tiesbas vai paums, par ko tiek maksta autoratldzba,ir faktiski saistti ar o pastvgo prstvniecbu vai pastvgo bzi. aj gadjumatkarb no apstkiem piemro 7. vai 14.panta noteikumus.

5. Ja autoratldzbas makstjs ir Lgumsldzjas Valsts rezidents, tiks uzskatts,ka autoratldzba rodas aj valst. Tomr, ja persona, kas izmaks autoratldzbu,neatkargi no t, vai persona ir Lgumsldzjas Valsts rezidents vai nav, izmanto

Lgumsldzj Valst esoo pastvgo prstvniecbu vai tur izvietoto pastvgo bzi,sakar ar ko radies pienkums izmakst autoratldzbu, un ja o autoratldzbu izmaks


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(sedz) pastvg prstvniecba vai pastvg bze, tiks uzskatts, ka autoratldzbarodas taj valst, kur atrodas pastvg prstvniecba vai pastvg bze.

6. Ja, pamatojoties uz pam attiecbm starp autoratldzbas makstju unautoratldzbas steno panieku vai starp viiem abiem un kdu citu personu, autor-atldzbas summa, kas attiecas uz izmantoanu, tiesbm vai informciju, par kuru t

tiek maksta, prsniedz autoratldzbas summu, par kdu btu varjui vienotiesmakstjs un stenais panieks, ja starp viiem nebtu minto pao attiecbu, tad

panta noteikumi tiks piemroti tikai attiecb uz pdjo minto summu. aj gadjummaksjuma daai, kas prsniedz o summu, tiks uzlikti nodoki atbilstoi katrasLgumsldzjas Valsts normatvajiem aktiem, emot vr Lguma prjosnoteikumus.

13.pants

KAPITLA PIEAUGUMS

1. Kapitla pieaugumam, ko Lgumsldzjas Valsts rezidents gst, atsavinot6.pant minto otr Lgumsldzj Valst esoo nekustamo paumu, var uzliktnodokus aj otr valst.

2. Kapitla pieaugumam, ko Lgumsldzjas Valsts rezidents gst, atsavinot tdassabiedrbas akcijas vai citas korporatvs tiesbas, kuras aktvi galvenokrt (vairk k

puse) sastv no 6.pant mint otr Lgumsldzj Valst eso nekustam pauma,var uzlikt nodokus aj otr valst.

3. Kapitla pieaugumam, kas gts, atsavinot kustamo paumu, kur ir daa noLgumsldzjas Valsts uzmuma pastvgs prstvniecbas uzmjdarbbas

pauma otr Lgumsldzj Valst, vai atsavinot kustamo paumu, kas ir piedergs

Lgumsldzjas Valsts rezidenta pastvgajai bzei otr Lgumsldzj Valst, kuraizveidota neatkargo individulo pakalpojumu snieganai, ar kapitla pieaugumam nodas pastvgs prstvniecbas (atsevii vai kop ar visu uzmumu) atsavinanasvai das pastvgs bzes atsavinanas, var uzlikt nodokus otr LgumsldzjValst.

4. Kapitla pieaugumam, ko Lgumsldzjas Valsts uzmums, kas izmanto jrasvai gaisa transporta ldzekus starptautiskaj satiksm, gst, atsavinot starptautiskajsatiksm izmantotos jras vai gaisa transporta ldzekus vai atsavinot kustamo

paumu, kas ir piedergs o jras vai gaisa transporta ldzeku izmantoanai, tiksuzlikti nodoki tikai aj valst.

5. Kapitla pieaugumam, kas gts, atsavinot jebkuru tdu paumu, kas nav 1., 2.,3. un 4.da mintais paums, tiks uzlikti nodoki tikai taj Lgumsldzj Valst,kuras rezidents ir pauma atsavintjs.

14.pants

NEATKARGIE INDIVIDULIE PAKALPOJUMI

1. Lgumsldzjas Valsts rezidenta - fiziskas personas ienkumiem, kas gti,sniedzot profesionlus pakalpojumus vai veicot cita veida neatkargu darbbu, tiksuzlikti nodoki tikai aj valst, izemot, ja persona savas darbbas vajadzbmizmanto tai regulri pieejamu pastvgo bzi otr valst. Ja tiek izmantota da

pastvg bze, ienkumiem var uzlikt nodokus ar otr valst, bet tikai tik liel mr,kd tie ir attiecinmi uz o pastvgo bzi. panta piemroanai, ja Lgumsldzjas


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Valsts rezidents - fizisk persona uzturas otr Lgumsldzj Valst laika posmu vailaika posmus, kuri kopum prsniedz 183 dienas jebkur 12 mneu period, kasskas vai beidzas attiecgaj takscijas gad, tiks uzskatts, ka persona izmantoregulri pieejamu pastvgo bzi otr Lgumsldzj Valst, un ienkums, kas gts parotr valst veiktajm iepriekmintajm darbbm, tiks attiecints uz o pastvgo

bzi.2. Termins "profesionlie pakalpojumi" ietver neatkargu zintnisko, literro,

mksliniecisko, izgltojoo vai pedagoisko darbbu, k ar rsta, jurista, ineniera,arhitekta, zobrsta un grmatvea neatkargu darbbu.

15.pants

IENKUMS NO NODARBINTBAS

1. Saska ar 16., 18. un 19.panta noteikumiem darba algai, samaksai un citaildzgai atldzbai, kuru Lgumsldzjas Valsts rezidents saem par algotu darbu, tiks

uzlikti nodoki tikai aj valst, ja vien algotais darbs netiek veikts otr LgumsldzjValst. Ja algotais darbs tiek veikts otr Lgumsldzj Valst, par to saemtajaiatldzbai var uzlikt nodokus aj otr valst.

2. Neatkargi no 1.daas noteikumiem atldzbai, kuru Lgumsldzjas Valstsrezidents saem par algotu darbu, kas tiek veikts otr Lgumsldzj Valst, tiksuzlikti nodoki tikai pirmaj mintaj valst, ja:

a) atldzbas samjs ir atradies otr valst laika posmu vai laika posmus, kaskopum neprsniedz 183 dienas jebkur divpadsmit mneu period, kas skas vai

beidzas attiecgaj takscijas gad; un

b) atldzbu maks darba devjs, kas nav otras valsts rezidents, vai cita persona

tda darba devja vrd; unc) atldzbu neizmaks (nesedz) pastvg prstvniecba vai pastvg bze, kuru

darba devjs izmanto otr valst.

3. Neatkargi no panta iepriekjo dau noteikumiem atldzbai, ko saem paralgotu darbu, kas tiek veikts uz Lgumsldzjas Valsts uzmuma starptautiskajsatiksm izmantota jras vai gaisa transporta ldzeka, var uzlikt nodokus aj valst.

16.pants

DIREKTORU ATALGOJUMS

Direktoru atalgojumam un citiem ldzgiem maksjumiem, ko saemLgumsldzjas Valsts rezidents k direktoru padomes vai uzraudzbas padomesloceklis sabiedrb, kas ir otras Lgumsldzjas Valsts rezidents, var uzlikt nodokusaj otr valst.

17.pants

MKSLINIEKI UN SPORTISTI

1. Neatkargi no 14. un 15.panta noteikumiem ienkumam, ko gstLgumsldzjas Valsts rezidents k izpildtjmkslinieks, k tetra, kino, radio vai

televzijas mkslinieks, mziis vai ar k sportists par savu individulo darbbu otrLgumsldzj Valst, var uzlikt nodokus aj otr valst.


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2. Ja izpildtjmkslinieka vai sportista ienkums par via individulo darbbuattiecgaj jom tiek maksts nevis paam izpildtjmksliniekam vai sportistam, betcitai personai, dam ienkumam neatkargi no 7., 14. un 15.panta noteikumiem varuzlikt nodokus taj Lgumsldzj Valst, kur tiek veikta izpildtjmkslinieka vaisportista darbba.

3. 1. un 2.daas noteikumi netiks piemroti ienkumam, ko izpildtjmkslinieksvai sportists guvis par Lgumsldzj Valst veiktu individulo darbbu, ja s valstsapmekljums pilnb vai galvenokrt ir atbalstts no vienas vai abu LgumsldzjuValstu vai pavaldbu ldzekiem. d gadjum ienkumam uzliks nodokli tikai tajLgumsldzj Valst, kuras rezidents ir is izpildtjmkslinieks vai sportists.

18.pants

PENSIJAS

1. Saska ar 19.panta 2.daas noteikumiem pensijai un citai ldzgai atldzbai, ko

saem Lgumsldzjas Valsts rezidents par iepriek veikto algoto darbu, tiks uzliktinodoki tikai aj valst.

2. Neatkargi no panta 1.daas un 19.panta 2.daas noteikumiem pensijai un citaildzga veida atldzbai, kas tiek maksta saska ar Lgumsldzjas Valsts socilsapdroinanas tiesbu aktiem, tiks uzlikti nodoki tikai aj valst.

19.pants

VALSTS DIENESTS

1. a) Darba algai, samaksai un citai ldzgai atldzbai, kas nav pensija un kurufiziskajai personai izmaks Lgumsldzja Valsts vai ts pavaldba par ai valstij vai

pavaldbai sniegtajiem pakalpojumiem, tiks uzlikti nodoki tikai aj valst.

b) Tomr dai darba algai, samaksai un citai ldzgai atldzbai tiks uzliktinodoki tikai otr Lgumsldzj Valst, ja pakalpojumi ir sniegti aj otr valst un fizisk persona ir tds s valsts rezidents, kas:

(i) ir s valsts pilsonis; vai

(ii) nav kuvis par s valsts rezidentu tikai un viengi, lai sniegtu ospakalpojumus.

2. a) Jebkurai pensijai, kuru fiziskajai personai izmaks Lgumsldzja Valsts vaits pavaldba vai kas tiek izmaksta no to izveidotajiem fondiem par pakalpojumiem,ko persona sniegusi ai valstij vai pavaldbai, tiks uzlikti nodoki tikai aj valst.

b) Tomr dai pensijai tiks uzlikti nodoki tikai otr Lgumsldzj Valst, ja fizisk persona ir s otras valsts rezidents un pilsonis.

3. 15., 16., 17. un 18.panta noteikumus piemro darba algai, samaksai, citaildzgai atldzbai un pensijai, kuru izmaks par pakalpojumiem, kas sniegti sakar arLgumsldzjas Valsts vai pavaldbas veikto uzmjdarbbu.

20.pants

STUDENTI


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Maksjumiem, ko uzturans, studiju vai staans vajadzbm saem studentsvai staieris, kur ir vai tiei pirms ieraans Lgumsldzj Valst bija otrasLgumsldzjas Valsts rezidents un kur pirmaj mintaj valst ir ieradies viengistudiju vai staans nolk, aj valst netiks uzlikti nodoki, ja di maksjumi irno avotiem, kas neatrodas aj valst.

21.pants

CITI IENKUMI

1. Citiem Lgumsldzjas Valsts rezidenta ienkumiem, kas nav atrunti Lguma iepriekjos pantos, neatkargi no to raans vietas tiks uzlikti nodoki tikaiaj valst.

2. 1.daas noteikumi netiks piemroti ienkumam, kas nav ienkums no 6.panta2.da defint nekustam pauma, ja ienkuma samjs, kur ir LgumsldzjasValsts rezidents, veic uzmjdarbbu otr Lgumsldzj Valst, izmantojot tur esoo

pastvgo prstvniecbu, vai sniedz neatkargus individulos pakalpojumus aj otrvalst, izmantojot tur izvietoto pastvgo bzi, un ja tiesbas vai paums, par ko tieksaemts is ienkums, ir faktiski saistti ar o pastvgo prstvniecbu vai pastvgo

bzi. aj gadjum atkarb no apstkiem piemro Lguma 7. vai 14. pantanoteikumus.

22.pants

KAPITLS

1. Kapitlam, ko prstv 6.pant mintais Lgumsldzjas Valsts rezidenta

nekustamais paums, kas atrodas otr Lgumsldzj Valst, var uzlikt nodokus ajotr valst.

2. Kapitlam, ko prstv kustamais paums, kas ir daa no Lgumsldzjas Valstsuzmuma pastvgs prstvniecbas uzmjdarbbas pauma otr LgumsldzjValst, vai kapitlam, ko prstv kustamais paums, kas ir piedergsLgumsldzjasValsts rezidenta pastvgajai bzei neatkargu individulo pakalpojumu snieganaiotr Lgumsldzj Valst, var uzlikt nodokus aj otr valst.

3. Kapitlam, ko prstv jras vai gaisa transporta ldzeki, kurus LgumsldzjasValsts uzmums izmanto starptautiskaj satiksm, k ar kustamais paums, kas

piedergs o jras un gaisa transporta ldzeku izmantoanai, tiks uzlikti nodoki tikaiaj valst.

4. Visiem prjiem Lgumsldzjas Valsts rezidenta kapitla elementiem tiksuzlikti nodoki tikai aj valst.

23.pants

NODOKU DUBULTS UZLIKANAS NOVRANA

1. Maedonij nodoku dubult uzlikana tiks novrsta di:

ja Maedonijas rezidents gst ienkumu vai tam pieder kapitls, kam saska aro Lgumu var uzlikt nodokus Latvij, tad Maedonija atauj:

a) samazint rezidenta ienkuma nodokli par summu, kas ir vienda ar Latvijsamaksto ienkuma nodokli;


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b) samazint rezidenta kapitla nodokli par summu, kas ir vienda ar Latvijsamaksto kapitla nodokli.

ie samazinjumi tomr nevien gadjum nedrkst prsniegt tdu ienkumanodoka vai kapitla nodoka dau, kda ir aprinta pirms samazinjuma

piemroanas un kura atkarb no apstkiem ir attiecinma uz ienkumu vai kapitlu,

kam var uzlikt nodokus Latvij.2. Latvijnodoku dubult uzlikana tiks novrsta di:

a) ja Latvijas rezidents gst ienkumu vai tam pieder kapitls, kam saska ar oLgumu var uzlikt nodokus Maedonij, tad, ja vien Latvijas nacionlajosnormatvajos aktos netiek paredzti labvlgki noteikumi, Latvija atauj:

(i) samazint rezidenta ienkuma nodokli par summu, kas ir vienda arMaedonij samaksto ienkuma nodokli;

(ii) samazint rezidenta kapitla nodokli par summu, kas ir vienda arMaedonij samaksto kapitla nodokli.

ie samazinjumi tomr nevien gadjum nedrkst prsniegt tdu ienkumanodoka vai kapitla nodoka dau, kda ir aprinta Latvij pirms samazinjumapiemroanas un kura atkarb no apstkiem ir attiecinma uz ienkumu vai kapitlu,kam var uzlikt nodokusMaedonij.

b) lai piemrotu s daas a) punktu, ja sabiedrba - Latvijas rezidents saemdividendes no sabiedrbas - Maedonijas rezidenta, kur tai pieder vismaz 10 procentuakciju ar pilnm balsstiesbm, tad Maedonij samakstaj nodokl tiks ietverts netikai par dividendm samakstais nodoklis, bet ar atbilstoa daa no nodoka, kassamaksts par sabiedrbas peu, no kuras tika makstas dividendes.

3. Kad saska ar kdu no Lguma noteikumiem Lgumsldzjas Valsts

rezidenta gtie ienkumi vai viam piederoais kapitls ir atbrvots no nodokiem ajvalst, tad aprinot nodokli par rezidenta prjo ienkumu vai kapitlu, valstsvar emt vr atbrvoto ienkumu.

24.pants

DISKRIMINCIJAS NEPIEAUANA

1. Uz Lgumsldzjas Valsts pilsoiem otr Lgumsldzj Valst neattieksiesnodoku uzlikana vai ar to saisttas prasbas, kas ir citdkas vai apgrtinokas neknodoku uzlikana vai ar to saistts prasbas, kuras tdos paos apstkos, jo paisakar ar rezidenci, attiecas vai var tikt attiecintas uz s otras valsts pilsoiem. is

noteikums neatkargi no 1.panta noteikumiem attiecas ar uz personm, kuras navvienas Lgumsldzjas Valsts vai abu Lgumsldzju Valstu rezidenti.

2. Uz bezpavalstniekiem - Lgumsldzjas Valsts rezidentiem nevien noLgumsldzjm Valstm neattieksies nodoku uzlikana vai ar to saisttas prasbas,kas ir citdkas vai apgrtinokas nek nodoku uzlikana vai ar to saistts prasbas,kuras tdos paos apstkos, jo pai saistb ar rezidenci, attiecas vai var tiktattiecintas uz attiecgs valsts pilsoiem.

3. Nodoku uzlikana Lgumsldzjas Valsts uzmuma pastvgajaiprstvniecbai otr Lgumsldzj Valst nevar bt nelabvlgka nek nodokuuzlikana s otras valsts uzmumiem, kas veic tdu pau darbbu. o noteikumu

nedrkst iztulkot t, ka tas uzliek Lgumsldzjai Valstij pienkumu pieirt otrasLgumsldzjas Valsts rezidentiem jebkdu personisku atvieglojumu, atlaidi un


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samazinjumu attiecb uz nodoku uzlikanu, kdus valsts pieir ts rezidentiem,emot vr viu civilstvokli vai imenes saistbas.

4. Izemot gadjumus, kad piemrojami 9.panta 1.daas, 11.panta 7.daas vai12.panta 6.daas noteikumi, procenti, autoratldzbas un citi maksjumi, koLgumsldzjas Valsts uzmums izmaks otras Lgumsldzjas Valsts rezidentam,

nosakot uzmuma apliekamo peu, ir jatskaita pc tdiem paiem noteikumiemk tad, ja tie tiktu izmaksti pirms mints valsts rezidentam. Tpat arLgumsldzjas Valsts uzmuma pardi otras Lgumsldzjas Valsts rezidentam,nosakot da uzmuma apliekam kapitla vrtbu, ir jatskaita pc tdiem paiemnoteikumiem k tad, ja tie attiektos uz pirms mints valsts rezidentu.

5. Lgumsldzjas Valsts uzmumus, kuru kapitls pilngi vai daji, tiei vainetiei pieder vienam vai vairkiem otras Lgumsldzjas Valsts rezidentiem vai to

pilngi vai daji, tiei vai netiei kontrol mintie rezidenti, pirmaj valst nevarpakaut jebkdai nodoku uzlikanai vai jebkurm ar to saisttm prasbm, kasatiras no nodoku uzlikanas un ar to saisttm prasbm, kurm tiek vai var tikt

pakauti ldzgi pirms mints valsts uzmumi, vai kuras ir apgrtinokas par tm.6. panta noteikumi neatkargi no 2.panta noteikumiem attiecas uz visu veidu un

nosaukumu nodokiem.

25.pants

SAVSTARPJS SASKAOANAS PROCEDRA

1. Ja persona uzskata, ka vienas Lgumsldzjas Valsts vai abu LgumsldzjuValstu rcba attiecb uz o personu izraisa vai izraiss nodoku uzlikanu, kasneatbilst Lguma noteikumiem, persona var neatkargi no o valstu nacionlajos

normatvajos aktos paredztajiem tiesiskajiem ldzekiem iesniegt sdzbu izskatanaits Lgumsldzjas Valsts kompetentajai iestdei, kuras rezidents ir persona, vai ar,ja sdzba attiecas uz 24.panta 1.dau, - ts Lgumsldzjas Valsts kompetentajaiiestdei, kuras pilsonis ir persona. Sdzba iesniedzama izskatanai triju gadu laik

pc pirm paziojuma par rcbu, kas izraisjusi Lguma noteikumiem neatbilstounodoku uzlikanu.

2. Ja kompetent iestde sdzbu uzskata par pamatotu un pati nespj panktapmierinou risinjumu, t cenas savstarpji vienoties ar otras Lgumsldzjas Valstskompetento iestdi, lai novrstu im Lgumam neatbilstou nodoku uzlikanu.Jebkura da pankt vienoans ir jizpilda neatkargi no Lgumsldzjas Valstsnacionlajos normatvajos aktos noteiktajiem laika ierobeojumiem.

3. Lgumsldzju Valstu kompetentajm iestdm ir jcenas savstarpjasvienoans ce atrisint jebkurus sarejumus vai novrst aubas, kas var rasties,interpretjot vai piemrojot o Lgumu. Ts var ar savstarpji konsultties, lainovrstu nodoku dubulto uzlikanu aj Lgum neparedztos gadjumos.

4. Lai panktu vienoanos iepriekjs das mintajos jautjumos, LgumsldzjuValstu kompetents iestdes var tiei sazinties viena ar otru, k ar izmantotkompetento iestu vai to prstvju komisijas starpniecbu.

26.pants

INFORMCIJAS APMAIA


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1. Lgumsldzju Valstu kompetents iestdes apmains ar informciju, kasnepiecieama Lguma noteikumu izpildanai vai nacionlo normatvo aktu prasbuizpildei par nodokiem, uz kuriem attiecas is Lgums, tiktl, ciktl ie normatvie aktinav pretrun ar o Lgumu. Lguma 1.pants neierobeo informcijas apmaiu. Jebkurainformcija, ko saem Lgumsldzja Valsts, ir juzskata par tikpat slepenu k

informciju, kas tiek iegta saska ar s valsts normatvajiem aktiem un var tiktizpausta tikai tm personm vai varas iestdm (ar tiesm un prvaldes iestdm),kas ir iesaisttas nodoku, uz kuriem attiecas is Lgums, aprinan, iekasan,

piespiedu ldzeku lietoan, lietu iztiesan vai apelciju izskatan saistb ar iemnodokiem. m personm vai varas iestdm informcija jizmanto viengiiepriekmintajos nolkos. Tsdrkst izpaust o informciju atklts tiesas sds vaitiesas nolmumos.

2. 1.daas noteikumus nedrkst izskaidrot tdjdi, ka tie uzliktu LgumsldzjaiValstij pienkumu:

a) veikt administratvus paskumus, kas neatbilst vienas vai otras Lgumsldzjas

Valsts normatvajiem aktiem un administratvajai praksei;b) sniegt informciju, kas nav pieejama saska ar vienas vai otras

Lgumsldzjas Valsts normatvajiem aktiem vai parasti piemrojamo administratvopraksi;

c) sniegt informciju, kas var atklt jebkuru tirdzniecbas, uzmjdarbbas,raoanas, komercilo vai profesionlo noslpumu vai tehnoloijas procesu, vai arsniegt informciju, kuras izpauana btu pretrun ar sabiedrbas interesm (ordre

public).

27.pants

DIPLOMTISKO UN KONSULRO PRSTVNIECBU PERSONLS

Nekas aj Lgum neietekm diplomtisko misiju vai konsulro prstvniecbupersonla fiskls privilijas, kuras tam pieir starptautisko tiesbu visprgienoteikumi vai pau vienoanos noteikumi.

28.pants

STANS SPK

Katrai Lgumsldzjai Valstij diplomtisk ce ir jpazio otrai valstij par to, ka

ir izpildtas ts nacionlajos normatvajos aktos noteikts procedras, kasnepiecieamas, lai is Lgums sttos spk. Lgums stjas spk ar pdj paziojumadatumu, un t noteikumi abs Lgumsldzjs Valsts tiks piemroti:

a) attiecb uz nodokiem, ko ietur izmaksas brd - skot ar ienkumu, ko gstjanvra pirmaj dien vai pc janvra pirms dienas taj kalendraj gad, kas sekogadam, kur is Lgums stjas spk;

b) attiecb uz prjiem ienkuma un kapitla nodokiem - skot ar nodokiem,kas maksjami jebkur takscijas gad, kur skas janvra pirmaj dien vai pc

janvra pirms dienas, taj kalendraj gad, kas seko gadam, kur is Lgums stjasspk.


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29.pants

DARBBAS IZBEIGANA

is Lgums ir spk tik ilgi, kamr viena Lgumsldzja Valsts t darbbu izbeidz.Katra Lgumsldzja Valsts var izbeigt Lguma darbbu, diplomtisk ce

iesniedzot rakstisku paziojumu par izbeiganu vismaz seus mneus pirms jebkurakalendr gada beigm, kas seko piecu gadu periodam no Lguma spk stansdatuma. aj gadjum Lguma darbba abs Lgumsldzjs Valsts tiek izbeigta:

a) attiecb uz nodokiem, ko ietur ienkuma izmaksas brd- skot ar ienkumu,kas gts t kalendr gada janvra pirmaj dien vai pc ts kalendraj gad, kasseko gadam, kur ir iesniegts paziojums par darbbas izbeiganu;

b) attiecb uz prjiem ienkuma nodokiem un kapitla nodokiem - skot arnodokiem, kas maksjami jebkur takscijas gad, kas skas t kalendr gada

janvra pirmaj dien vai pc ts kalendraj gad, kas seko gadam, kur ir iesniegtspaziojums par darbbas izbeiganu.

To apliecinot, bdami piencgi pilnvaroti, o Lgumu ir parakstjui.

Lgums sastdts Rg divos eksemplros 2006.gada 8.decembr latvieu,maedonieu un angu valod, turklt visi trs teksti ir vienldz autentiski. Atirgasinterpretcijas gadjum noteicoais ir teksts angu valod.

LATVIJASVALDBAS VRD MAEDONIJAS VALDBAS VRD

Artis Pabriks Antonio Milooski

AGREEMENT BETWEEN THE LATVIAN GOVERNMENT AND

THE MACEDONIAN GOVERNMENT FOR THE AVOIDANCE OF

DOUBLE TAXATION AND THE PREVENTION OF FISCAL

EVASION WITH RESPECT TO TAXES ON INCOME AND ON

CAPITAL

THE LATVIAN GOVERNMENT

AND

THE MACEDONIAN GOVERNMENT

desiring to conclude an Agreement for the avoidance of double taxation and the

prevention of fiscal evasion with respect to taxes on income and on capital,

Have agreed as follows:

Article 1

PERSONS COVERED

This Agreement shall apply to persons who are residents of one or both of the

Contracting States.


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Article 2

Taxes covered

1. This Agreement shall apply to taxes on income and on capital imposed on

behalf of a Contracting State or of its local authorities, irrespective of the manner in

which they are levied.2. There shall be regarded as taxes on income and on capital all taxes imposed on

total income, on total capital, or on elements of income or of capital, including taxes

on gains from the alienation of movable or immovable property, taxes on the total

amounts of wages or salaries paid by enterprises, as well as taxes on capital

appreciation.

3. The existing taxes to which the Agreement shall apply are in particular:

a) in Macedonia:

(i) the personal income tax;

(ii) the profit tax;

(iii) the property tax;

(hereinafter referred to as "Macedonian tax");

b) in Latvia:

(i) the enterprise income tax;

(ii) the personal income tax;

(iii) the immovable property tax;

(hereinafter referred to as "Latvian tax").

4. The Agreement shall apply also to any identical or substantially similar taxes

that are imposed after the date of signature of the Agreement in addition to, or inplace of, the existing taxes. The competent authorities of the Contracting States shall

notify each other of any significant changes which have been made in their respective

taxation laws.

Article 3

General definitions

1. For the purposes of this Agreement, unless the context otherwise requires:

a) the term "Macedonia" means the territory of the Republic of Macedonia, and

used in geographical sense means its land, inland lake water and bottom over which ithas jurisdiction or sovereign rights for the purpose of exploring, exploiting,

conserving and managing natural resources, pursuant to internal jurisdiction and

international law;

b) the term "Latvia" means the Republic of Latvia and, when used in the

geographical sense, means the territory of the Republic of Latvia and any other area

adjacent to the territorial waters of the Republic of Latvia within which under the laws

of Latvia and in accordance with international law, the rights of Latvia may be

exercised with respect to the sea bed and its sub-soil and their natural resources;

c) the terms "a Contracting State" and "the other Contracting State" mean Latvia

or Macedonia, as the context requires;


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d) the term "person" includes an individual, a company and any other body of

persons;

e) the term "company" means any body corporate or any entity which is treated as

a body corporate for tax purposes;

f) the terms "enterprise of a Contracting State" and "enterprise of the other

Contracting State" mean respectively an enterprise carried on by a resident of a

Contracting State and an enterprise carried on by a resident of the other Contracting

State;

g) the term "international traffic" means any transport by a ship or aircraft

operated by an enterprise of a Contracting State, except when the ship or aircraft is

operated solely between places in the other Contracting State;

h) the term "competent authority" means:

(i) in Macedonia, the Ministry of Finance or it 's authorised representative;

(ii) in Latvia, the Ministry of Finance or it's authorised representative;

i) the term "national" means:

(i) any individual possessing the nationality of a Contracting State;

(ii) any legal person, partnership or association deriving its status as such from the

laws in force in a Contracting State.

2. As regards the application of the Agreement at any time by a Contracting State,

any term not defined therein shall, unless the context otherwise requires, have the

meaning that it has at that time under the law of that State for the purposes of the

taxes to which the Agreement applies, any meaning under the applicable tax laws of

that State prevailing over a meaning given to the term under other laws of that State.

Article 4

Resident

1. For the purposes of this Agreement, the term "resident of a Contracting State"

means any person who, under the laws of that State, is liable to tax therein by reason

of his domicile, residence, place of incorporation, place of management or any other

criterion of a similar nature, and also includes that State and any local authority

thereof. This term, however, does not include any person who is liable to tax in that

State in respect only of income from sources in that State or capital situated therein.

2. Where by reason of the provisions of paragraph 1 an individual is a resident of

both Contracting States, then his status shall be determined as follows:

a) he shall be deemed to be a resident only of the State in which he has a

permanent home available to him; if he has a permanent home available to him in

both States, he shall be deemed to be a resident only of the State with which his

personal and economic relations are closer (centre of vital interests);

b) if the State in which he has his centre of vital interests cannot be determined, or

if he has not a permanent home available to him in either State, he shall be deemed to

be a resident only of the State in which he has an habitual abode;

c) if he has an habitual abode in both States or in neither of them, he shall be

deemed to be a resident only of the State of which he is a national;

d) if he is a national of both States or of neither of them, the competent authorities

of the Contracting States shall settle the question by mutual agreement.


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3. Where by reason of the provisions of paragraph 1 a person other than an

individual is a resident of both Contracting States, then it shall be deemed to be a

resident of the State under the laws of which it derives its status as such.

Article 5Permanent establishment

1. For the purposes of this Agreement, the term "permanent establishment" means

a fixed place of business through which the business of an enterprise is wholly or

partly carried on.

2. The term "permanent establishment" includes especially:

a) a place of management;

b) a branch;

c) an office;

d) a factory;e) a workshop, and

f) a mine, an oil or gas well, a quarry or any other place of extraction of natural

resources.

3. The term "permanent establishment" likewise encompasses:

a) a building site or construction or installation project only if such site or project

lasts more than nine months;

b) activities carried on in a Contracting State in connection with the exploration or

exploitation of the sea bed and its sub-soil and their natural resources situated in that

State, if such activities are carried on for a period or periods exceeding in theaggregate 30 days in any twelve month period.

4. Notwithstanding the preceding provisions of this Article, the term "permanent

establishment" shall be deemed not to include:

a) the use of facilities solely for the purpose of storage, display or delivery of

goods or merchandise belonging to the enterprise;

b) the maintenance of a stock of goods or merchandise belonging to the enterprise

solely for the purpose of storage, display or delivery;

c) the maintenance of a stock of goods or merchandise belonging to the enterprise

solely for the purpose of processing by another enterprise;

d) the maintenance of a fixed place of business solely for the purpose ofpurchasing goods or merchandise or of collecting information, for the enterprise;

e) the maintenance of a fixed place of business solely for the purpose of carrying

on, for the enterprise, any other activity of a preparatory or auxiliary character;

f) the maintenance of a fixed place of business solely for any combination of

activities mentioned in sub-paragraphs a) to e), provided that the overall activity of

the fixed place of business resulting from this combination is of a preparatory or

auxiliary character.

5. Notwithstanding the provisions of paragraphs 1 and 2, where a person - other

than an agent of an independent status to whom paragraph 6 applies - is acting on

behalf of an enterprise and has, and habitually exercises, in a Contracting State anauthority to conclude contracts in the name of the enterprise, that enterprise shall be


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deemed to have a permanent establishment in that State in respect of any activities

which that person undertakes for the enterprise, unless the activities of such person

are limited to those mentioned in paragraph 4 which, if exercised through a fixed

place of business, would not make this fixed place of business a permanent

establishment under the provisions of that paragraph.

6. An enterprise shall not be deemed to have a permanent establishment in aContracting State merely because it carries on business in that State through a broker,

general commission agent or any other agent of an independent status, provided that

such persons are acting in the ordinary course of their business.

7. The fact that a company which is a resident of a Contracting State controls or is

controlled by a company which is a resident of the other Contracting State, or which

carries on business in that other State (whether through a permanent establishment or

otherwise), shall not of itself constitute either company a permanent establishment of

the other.

Article 6

Income from immovable property

1. Income derived by a resident of a Contracting State from immovable property

(including income from agriculture or forestry) situated in the other Contracting State

may be taxed in that other State.

2. The term "immovable property" shall have the meaning which it has under the

law of the Contracting State in which the property in question is situated. The term

shall in any case include property accessory to immovable property, livestock and

equipment used in agriculture and forestry, rights to which the provisions of general

law respecting landed property apply, any agreement granting a right to purchase orsell immovable property or similar right in respect of immovable property, usufruct of

immovable property and rights to variable or fixed payments as consideration for the

working of, or the right to work, mineral deposits, sources and other natural resources,

rights to assets to be produced by the exploration or exploitation of the sea bed and

sub-soil and their natural resources, including rights to interests in or to the benefit of

such assets. Ships and aircraft shall not be regarded as immovable property.

3. The provisions of paragraph 1 shall apply to income derived from the direct

use, letting, or use in any other form of immovable property, as well as income from

the alienation of immovable property.

4. The provisions of paragraphs 1 and 3 shall also apply to the income from

immovable property of an enterprise and to income from immovable property used for

the performance of independent personal services.

Article 7

Business profits

1. The profits of an enterprise of a Contracting State shall be taxable only in that

State unless the enterprise carries on business in the other Contracting State through a

permanent establishment situated therein. If the enterprise carries on business as

aforesaid, the profits of the enterprise may be taxed in the other State but only so

much of them as is attributable to that permanent establishment.


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2. Subject to the provisions of paragraph 3, where an enterprise of a Contracting

State carries on business in the other Contracting State through a permanent

establishment situated therein, there shall in each Contracting State be attributed to

that permanent establishment the profits which it might be expected to make if it were

a distinct and separate enterprise engaged in the same or similar activities under the

same or similar conditions and dealing wholly independently with the enterprise ofwhich it is a permanent establishment.

3. In determining the profits of a permanent establishment in a Contracting State,

there shall be allowed as deductions expenses (other than expenses which would not

be deductible if that permanent establishment were a separate enterprise of that

Contracting State) which are incurred for the purposes of the permanent

establishment, including executive and general administrative expenses so incurred,

whether in the State in which the permanent establishment is situated or elsewhere.

4. Insofar as it has been customary in a Contracting State to determine the profits

to be attributed to a permanent establishment on the basis of an apportionment of the

total profits of the enterprise to its various parts, nothing in paragraph 2 shall precludethat Contracting State from determining the profits to be taxed by such an

apportionment as may be customary; the method of apportionment adopted shall,

however, be such that the result shall be in accordance with the principles contained

in this Article.

5. No profits shall be attributed to a permanent establishment by reason of the

mere purchase by that permanent establishment of goods or merchandise for the

enterprise.

6. For the purposes of the preceding paragraphs, the profits to be attributed to the

permanent establishment shall be determined by the same method year by year unless

there is good and sufficient reason to the contrary.

7. Where profits include items of income which are dealt with separately in other

Articles of this Agreement, then the provisions of those Articles shall not be affected

by the provisions of this Article.

Article 8

SHIPPING AND AIR TRANSPORT

1. Profits of an enterprise of a Contracting State from the operation of ships or

aircraft in international traffic shall be taxable only in that State.

2. The provisions of paragraph 1 shall also apply to profits from the participationin a pool, a joint business or an international operating agency.

Article 9

Associated enterprises

1. Where

a) an enterprise of a Contracting State participates directly or indirectly in the

management, control or capital of an enterprise of the other Contracting State, or

b) the same persons participate directly or indirectly in the management, control

or capital of an enterprise of a Contracting State and an enterprise of the otherContracting State,


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and in either case conditions are made or imposed between the two enterprises in

their commercial or financial relations which differ from those which would be made

between independent enterprises, then any profits which would, but for those

conditions, have accrued to one of the enterprises, but, by reason of those conditions,

have not so accrued, may be included in the profits of that enterprise and taxed

accordingly.2. Where a Contracting State includes in the profits of an enterprise of that State -

and taxes accordingly - profits on which an enterprise of the other Contracting State

has been charged to tax in that other State and the profits so included are profits which

would have accrued to the enterprise of the first-mentioned State if the conditions

made between the two enterprises had been those which would have been made

between independent enterprises, then that other State shall make an appropriate

adjustment to the amount of the tax charged therein on those profits. In determining

such adjustment, due regard shall be had to the other provisions of this Agreement

and the competent authorities of the Contracting States shall if necessary consult each

other.

Article 10

Dividends

1. Dividends paid by a company which is a resident of a Contracting State to a

resident of the other Contracting State may be taxed in that other State.

2. However, such dividends may also be taxed in the Contracting State of which

the company paying the dividends is a resident and according to the laws of that State,

but if the beneficial owner of the dividends is a resident of the other Contracting State,

the tax so charged shall not exceed:

a) 5 per cent of the gross amount of the dividends if the beneficial owner is a

company (other than a partnership) which holds directly at least 10 per cent of the

capital of the company paying the dividends;

b) 10 per cent of the gross amount of the dividends in all other cases.

This paragraph shall not affect the taxation of the company in respect of the

profits out of which the dividends are paid.

3. The term "dividends" as used in this Article means income from shares, or

other rights, not being debt-claims, participating in profits, as well as income from

other rights, including corporate rights, which is subjected to the same taxation

treatment as income from shares by the laws of the State of which the companymaking the distribution is a resident.

4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of

the dividends, being a resident of a Contracting State, carries on business in the other

Contracting State of which the company paying the dividends is a resident, through a

permanent establishment situated therein, or performs in that other State independent

personal services from a fixed base situated therein, and the holding in respect of

which the dividends are paid is effectively connected with such permanent

establishment or fixed base. In such case the provisions of Article 7 or Article 14, as

the case may be, shall apply.

5. Where a company which is a resident of a Contracting State derives profits or

income from the other Contracting State, that other State may not impose any tax on


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the dividends paid by the company, except insofar as such dividends are paid to a

resident of that other State or insofar as the holding in respect of which the dividends

are paid is effectively connected with a permanent establishment situated in that other

State, nor subject the company's undistributed profits to a tax on the company's

undistributed profits, even if the dividends paid or the undistributed profits consist

wholly or partly of profits or income arising in such other State.

Article 11

Interest

1. Interest arising in a Contracting State and paid to a resident of the other

Contracting State may be taxed in that other State.

2. However, such interest may also be taxed in the Contracting State in which it

arises and according to the laws of that State, but if the beneficial owner of the

interest is a resident of the other Contracting State, the tax so charged shall not exceed

5 per cent of the gross amount of the interest.3. Notwithstanding the provisions of paragraph 2:

a) interest arising in a Contracting State, derived and beneficially owned by the

Government of the other Contracting State, including local authorities thereof, the

Central Bank or any financial institution wholly owned by that Government, or

interest paid in respect of a loan guaranteed by that Government or authority, shall be

exempt from tax in the first-mentioned State;

b) interest arising in a Contracting State shall be exempt from tax in that State if

the beneficial owner of the interest is an enterprise of the other Contracting State, and

the interest is paid with respect to an indebtedness arising as a consequence of the sale

on credit by an enterprise of that other State of industrial, commercial or scientificequipment to an enterprise of the first-mentioned State, except where the sale or

indebtedness is between related persons.

4. The term "interest" as used in this Article means income from debt-claims of

every kind, whether or not secured by mortgage and whether or not carrying a right to

participate in the debtor's profits, and in particular, income from government

securities and income from bonds or debentures, including premiums and prizes

attaching to such securities, bonds or debentures. The term "interest" shall not include

any income which is treated as a dividend under the provisions of Article 10. Penalty

charges for late payment shall not be regarded as interest for the purpose of this

Article.

5. The provisions of paragraphs 1, 2 and 3 shall not apply if the beneficial owner

of the interest, being a resident of a Contracting State, carries on business in the other

Contracting State in which the interest arises, through a permanent establishment

situated therein, or performs in that other State independent personal services from a

fixed base situated therein, and the debt-claim in respect of which the interest is paid

is effectively connected with such permanent establishment or fixed base. In such

case the provisions of Article 7 or Article 14, as the case may be, shall apply.

6. Interest shall be deemed to arise in a Contracting State when the payer is a

resident of that State. Where, however, the person paying the interest, whether he is a

resident of a Contracting State or not, has in a Contracting State a permanent

establishment or a fixed base in connection with which the indebtedness on which theinterest is paid was incurred, and such interest is borne by such permanent


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establishment or fixed base, then such interest shall be deemed to arise in the State in

which the permanent establishment or fixed base is situated.

7. Where, by reason of a special relationship between the payer and the beneficial

owner or between both of them and some other person, the amount of the interest,

having regard to the debt-claim for which it is paid, exceeds the amount which would

have been agreed upon by the payer and the beneficial owner in the absence of suchrelationship, the provisions of this Article shall apply only to the last-mentioned

amount. In such case, the excess part of the payments shall remain taxable according

to the laws of each Contracting State, due regard being had to the other provisions of

this Agreement.

Article 12

Royalties

1. Royalties arising in a Contracting State and paid to a resident of the other

Contracting State may be taxed in that other State.2. However, such royalties may also be taxed in the Contracting State in which

they arise and according to the laws of that State, but if the beneficial owner of the

royalties is a resident of the other Contracting State, the tax so charged shall not

exceed:

a) 10 per cent of the gross amount of the royalties paid for the use of, or the right

to use, cinematograph films and films or tapes for radio or television broadcasting;

b) 5 per cent of the gross amount of the royalties in all other cases.

3. The term "royalties" as used in this Article means payments of any kind

received as a consideration for the use of, or the right to use, any copyright of literary,

artistic or scientific work including cinematograph films and films or tapes for radioor television broadcasting, any patent, trade mark, design or model, plan, secret

formula or process, or for the use of, or the right to use, industrial, commercial or

scientific equipment, or for information concerning industrial, commercial or

scientific experience.

4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of

the royalties, being a resident of a Contracting State, carries on business in the other

Contracting State in which the royalties arise, through a permanent establishment situ-

ated therein, or performs in that other State independent personal services from a

fixed base situated therein, and the right or property in respect of which the royalties

are paid is effectively connected with such permanent establishment or fixed base. Insuch case the provisions of Article 7 or Article 14, as the case may be, shall apply.

5. Royalties shall be deemed to arise in a Contracting State when the payer is a

resident of that State. Where, however, the person paying the royalties, whether he is

a resident of a Contracting State or not, has in a Contracting State a permanent

establishment or a fixed base in connection with which the liability to pay the

royalties was incurred, and such royalties are borne by such permanent establishment

or fixed base, then such royalties shall be deemed to arise in the State in which the

permanent establishment or fixed base is situated.

6. Where, by reason of a special relationship between the payer and the beneficial

owner or between both of them and some other person, the amount of the royalties,

having regard to the use, right or information for which they are paid, exceeds the


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amount which would have been agreed upon by the payer and the beneficial owner in

the absence of such relationship, the provisions of this Article shall apply only to the

last-mentioned amount. In such case, the excess part of the payments shall remain

taxable according to the laws of each Contracting State, due regard being had to the

other provisions of this Agreement.

Article 13

Capital gains

1. Gains derived by a resident of a Contracting State from the alienation of

immovable property referred to in Article 6 and situated in the other Contracting State

may be taxed in that other State.

2. Gains derived by a resident of a Contracting State from the alienation of shares

or other corporate rights in a company the assets of which consist mainly (more than

one half) of immovable property referred to in Article 6 and situated in the other

Contracting State may be taxed in that other State.3. Gains from the alienation of movable property forming part of the business

property of a permanent establishment which an enterprise of a Contracting State has

in the other Contracting State or of movable property pertaining to a fixed base

available to a resident of a Contracting State in the other Contracting State for the

purpose of performing independent personal services, including such gains from the

alienation of such a permanent establishment (alone or with the whole enterprise) or

of such fixed base, may be taxed in that other State.

4. Gains derived by an enterprise of a Contracting State operating ships or aircraft

in international traffic from the alienation of ships or aircraft operated in international

traffic or movable property pertaining to the operation of such ships or aircraft, shallbe taxable only in that State.

5. Gains from the alienation of any property other than that referred to in

paragraphs 1, 2, 3 and 4, shall be taxable only in the Contracting State of which the

alienator is a resident.

Article 14

INDEPENDENT PERSONAL SERVICES

1. Income derived by an individual who is a resident of a Contracting State in

respect of professional services or other activities of an independent character shall betaxable only in that State unless he has a fixed base regularly available to him in the

other Contracting State for the purpose of performing his activities. If he has such a

fixed base, the income may be taxed in the other State but only so much of it as is

attributable to that fixed base. For this purpose, where an individual who is a resident

of a Contracting State stays in the other Contracting State for a period or periods

exceeding in the aggregate 183 days in any twelve month period commencing or

ending in the fiscal year concerned, he shall be deemed to have a fixed base regularly

available to him in that other State and the income that is derived from his activities

referred to above that are performed in that other State shall be attributable to that

fixed base.


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2. The term "professional services" includes especially independent scientific,

literary, artistic, educational or teaching activities as well as the independent activities

of physicians, lawyers, engineers, architects, dentists and accountants.

Article 15INCOME FROM EMPLOYMENT

1. Subject to the provisions of Articles 16, 18 and 19, salaries, wages and other

similar remuneration derived by a resident of a Contracting State in respect of an

employment shall be taxable only in that State unless the employment is exercised in

the other Contracting State. If the employment is so exercised, such remuneration as

is derived therefrom may be taxed in that other State.

2. Notwithstanding the provisions of paragraph 1, remuneration derived by a

resident of a Contracting State in respect of an employment exercised in the other

Contracting State shall be taxable only in the first-mentioned State if:

a) the recipient is present in the other State for a period or periods not exceedingin the aggregate 183 days in any twelve month period commencing or ending in the

fiscal year concerned, and

b) the remuneration is paid by, or on behalf of, an employer who is not a resident

of the other State, and

c) the remuneration is not borne by a permanent establishment or a fixed base

which the employer has in the other State.

3. Notwithstanding the preceding provisions of this Article, remuneration derived

in respect of an employment exercised aboard a ship or aircraft operated in

international traffic by an enterprise of a Contracting State may be taxed in that State.

Article 16

Directors' fees

Directors' fees and other similar payments derived by a resident of a Contracting

State in his capacity as a member of the board of directors or supervisory board of a

company which is a resident of the other Contracting State may be taxed in that other

State.

Article 17

Artistes and sportsmen

1. Notwithstanding the provisions of Articles 14 and 15, income derived by a

resident of a Contracting State as an entertainer, such as a theatre, motion picture,

radio or television artiste, or a musician, or as a sportsman, from his personal

activities as such exercised in the other Contracting State, may be taxed in that other

State.

2. Where income in respect of personal activities exercised by an entertainer or a

sportsman in his capacity as such accrues not to the entertainer or sportsman himself

but to another person, that income may, notwithstanding the provisions of Articles 7,

14 and 15, be taxed in the Contracting State in which the activities of the entertaineror sportsman are exercised.


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3. The provisions of paragraphs 1 and 2 shall not apply to income derived from

activities exercised in a Contracting State by an entertainer or a sportsman if the visit

to that State is wholly or mainly supported by public funds of one or both of the

Contracting States or local authorities thereof. In such case, the income shall be

taxable only in the Contracting State of which the entertainer or sportsman is a

resident.

Article 18

Pensions

1. Subject to the provisions of paragraph 2 of Article 19, pensions and other

similar remuneration paid to a resident of a Contracting State in consideration of past

employment shall be taxable only in that State.

2. Notwithstanding the provisions of paragraph 1 of this Article and paragraph 2

of Article 19, pensions and other similar remuneration paid under the social security

legislation of a Contracting State shall be taxable only in that State.

Article 19

Government service

1. a) Salaries, wages and other similar remuneration, other than a pension, paid by

a Contracting State or a local authority thereof to an individual in respect of services

rendered to that State or authority shall be taxable only in that State.

b) However, such salaries, wages and other similar remuneration shall be taxable

only in the other Contracting State if the services are rendered in that State and the

individual is a resident of that State who:(i) is a national of that State; or

(ii) did not become a resident of that State solely for the purpose of rendering the

services.

2. a) Any pension paid by, or out of funds created by, a Contracting State or a

local authority thereof to an individual in respect of services rendered to that State or

authority shall be taxable only in that State.

b) However, such pension shall be taxable only in the other Contracting State if

the individual is a resident of, and a national of, that State.

3. The provisions of Articles 15, 16, 17 and 18 shall apply to salaries, wages and

other similar remuneration, and to pensions, in respect of services rendered in

connection with a business carried on by a Contracting State or a local authority

thereof.

Article 20

Students

Payments which a student or business apprentice who is or was immediately

before visiting a Contracting State a resident of the other Contracting State and who is

present in the first-mentioned State solely for the purpose of his education or training

receives for the purpose of his maintenance, education or training shall not be taxed inthat State, provided that such payments arise from sources outside that State.


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Article 21

Other income

1. Items of income of a resident of a Contracting State, wherever arising, not dealt

with in the foregoing Articles of this Agreement shall be taxable only in that State.

2. The provisions of paragraph 1 shall not apply to income, other than incomefrom immovable property as defined in paragraph 2 of Article 6, if the recipient of

such income, being a resident of a Contracting State, carries on business in the other

Contracting State through a permanent establishment situated therein, or performs in

that other State independent personal services from a fixed base situated therein, and

the right or property in respect of which the income is paid is effectively connected

with such permanent establishment or fixed base. In such case the provisions of

Article 7 or Article 14, as the case may be, shall apply.

Article 22

Capital

1. Capital represented by immovable property referred to in Article 6, owned by a

resident of a Contracting State and situated in the other Contracting State, may be

taxed in that other State.

2. Capital represented by movable property forming part of the business property

of a permanent establishment which an enterprise of a Contracting State has in the

other Contracting State or by movable property pertaining to a fixed base available to

a resident of a Contracting State in the other Contracting State for the purpose of

performing independent personal services, may be taxed in that other State.

3. Capital represented by ships or aircraft operated in international traffic by an

enterprise of a Contracting State and by movable property pertaining to the operation

of such ships and aircraft, shall be taxable only in that State.

4. All other elements of capital of a resident of a Contracting State shall be taxable

only in that State.

Article 23

Elimination of double taxation

1. In Macedonia double taxation shall be eliminated as follows:

Where a resident of Macedonia derives income or owns capital which, inaccordance with the provisions of this Agreement may be taxed in Latvia, Macedonia

shall allow:

a) as a deduction from the tax on the income of that resident, an amount equal to

the income tax paid in Latvia;

b) as a deduction from the tax on capital of that resident, an amount equal to the

capital tax paid in Latvia.

Such a deduction in either case shall not, however, exceed that part of the income

tax or capital tax, as computed before the deduction is given, which is attributable, as

the case may be, to the income or the capital which may be taxed in Latvia.

2. In Latvia double taxation shall be eliminated as follows:


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a) Where a resident of Latvia derives income or owns capital which, in

accordance with this Agreement, may be taxed in Macedonia, unless a more

favourable treatment is provided in its domestic law, Latvia shall allow:

(i) as a deduction from the tax on the income of that resident, an amount equal to

the income tax paid thereon in Macedonia;

(ii) as a deduction from the tax on the capital of that resident, an amount equal to

the capital tax paid thereon in Macedonia.

Such deduction in either case shall not, however, exceed that part of the income

tax or capital tax in Latvia, as computed before the deduction is given, which is

attributable, as the case may be, to the income or the capital which may be taxed in

Macedonia.

b) For the purposes of sub-paragraph a), where a company that is a resident of

Latvia receives a dividend from a company that is a resident of Macedonia in which it

owns at least 10 per cent of its shares having full voting rights, the tax paid in

Macedonia shall include not only the tax paid on the dividend, but also the

appropriate portion of the tax paid on the underlying profits of the company out ofwhich the dividend was paid.

3. Where in accordance with any provisions of the Agreement income derived or

capital owned by a resident of a Contracting State is exempt from tax in that State,

such State may nevertheless, in calculating the amount of tax on the remaining

income or capital of such resident, take into account the exempted income or capital.

Article 24

Non-discrimination

1. Nationals of a Contracting State shall not be subjected in the other ContractingState to any taxation or any requirement connected therewith, which is other or more

burdensome than the taxation and connected requirements to which nationals of that

other State in the same circumstances, in particular with respect to residence, are or

may be subjected. This provision shall, notwithstanding the provisions of Article 1,

also apply to persons who are not residents of one or both of the Contracting States.

2. Stateless persons who are residents of a Contracting State shall not be subjected

in either Contracting State to any taxation or any requirement connected therewith,

which is other or more burdensome than the taxation and connected requirements to

which nationals of the State concerned in the same circumstances, in particular with

respect to residence, are or may be subjected.3. The taxation on a permanent establishment which an enterprise of a Contracting

State has in the other Contracting State shall not be less favourably levied in that other

State than the taxation levied on enterprises of that other State carrying on the same

activities. This provision shall not be construed as obliging a Contracting State to

grant to residents of the other Contracting State any personal allowances, reliefs and

reductions for taxation purposes on account of civil status or family responsibilities

which it grants to its own residents.

4. Except where the provisions of paragraph 1 of Article 9, paragraph 7 of Article

11, or paragraph 6 of Article 12, apply, interest, royalties and other disbursements

paid by an enterprise of a Contracting State to a resident of the other Contracting State

shall, for the purpose of determining the taxable profits of such enterprise, be


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deductible under the same conditions as if they had been paid to a resident of the first-

mentioned State. Similarly, any debts of an enterprise of a Contracting State to a

resident of the other Contracting State shall, for the purpose of determining the

taxable capital of such enterprise, be deductible under the same conditions as if they

had been contracted to a resident of the first-mentioned State.

5. Enterprises of a Contracting State, the capital of which is wholly or partlyowned or controlled, directly or indirectly, by one or more residents of the other

Contracting State, shall not be subjected in the first-mentioned State to any taxation or

any requirement connected therewith which is other or more burdensome than the

taxation and connected requirements to which other similar enterprises of the first-

mentioned State are or may be subjected.

6. The provisions of this Article shall, notwithstanding the provisions of Article 2,

apply to taxes of every kind and description.

Article 25

Mutual agreement procedure

1. Where a person considers that the actions of one or both of the Contracting

States result or will result for him in taxation not in accordance with the provisions of

this Agreement, he may, irrespective of the remedies provided by the domestic law of

those States, present his case to the competent authority of the Contracting State of

which he is a resident or, if his case comes under paragraph 1 of Article 24, to that of

the Contracting State of which he is a national. The case must be presented within

three years from the first notification of the action resulting in taxation not in

accordance with the provisions of the Agreement.

2. The competent authority shall endeavour, if the objection appears to it to bejustified and if it is not itself able to arrive at a satisfactory solution, to resolve the

case by mutual agreement with the competent authority of the other Contracting State,

with a view to the avoidance of taxation which is not in accordance with the

Agreement. Any agreement reached shall be implemented notwithstanding any time

limits in the domestic law of the Contracting States.

3. The competent authorities of the Contracting States shall endeavour to resolve

by mutual agreement any difficulties or doubts arising as to the interpretation or

application of the Agreement. They may also consult together for the elimination of

double taxation in cases not provided for in the Agreement.

4. The competent authorities of the Contracting States may communicate with

each other directly, including through a joint commission consisting of themselves or

their representatives, for the purpose of reaching an agreement in the sense of the

preceding paragraphs.

Article 26

Exchange of information

1. The competent authorities of the Contracting States shall exchange such

information as is necessary for carrying out the provisions of this Agreement or of the

domestic laws of the Contracting States concerning taxes covered by the Agreement

insofar as the taxation thereunder is not contrary to the Agreement. The exchange ofinformation is not restricted

Documents

DTC agreement between Former Yugoslav Republic of Macedonia and Latvia