Par Itālijas Republikas valdības un Latvijas Republikas valdības konvenciju par nodokļu dubultās uzlikšanas novēršanu attiecībā uz ienākuma un kapitāl
Īsumā
Šis likums apstiprina konvenciju un papildu protokolu starp Latvijas Republikas un Itālijas Republikas valdībām par nodokļu dubultās uzlikšanas novēršanu attiecībā uz ienākuma un kapitāla nodokļiem un nodokļu nemaksāšanas novēršanu. Tas stājas spēkā tā izsludināšanas dienā, bet pati konvencija un protokols stājas spēkā Konvencijas 32. pantā noteiktajā laikā un kārtībā.
Ko tas regulē
- Nodokļu dubultās uzlikšanas novēršanu attiecībā uz ienākuma un kapitāla nodokļiem.
- Nodokļu nemaksāšanas novēršanu starp Latviju un Itāliju.
- Definē, kas ir "rezidents" un "pastāvīgā pārstāvniecība" nodokļu piemērošanas nolūkos.
- Nosaka, kādi nodokļi Latvijā un Itālijā ietilpst šīs konvencijas darbības sfērā.
Kam tas attiecas
- Personām, kas ir Latvijas Republikas vai Itālijas Republikas rezidenti.
- Uzņēmumiem, kas darbojas abās valstīs.
Galvenie punkti
- Konvencija attiecas uz ienākuma un kapitāla nodokļiem, ko iekasē Latvijas vai Itālijas labā.
- Latvijā tie ir uzņēmumu ienākuma nodoklis, iedzīvotāju ienākuma nodoklis un īpašuma nodoklis.
- Itālijā tie ir iedzīvotāju ienākuma nodoklis, uzņēmumu ienākuma nodoklis un uzņēmumu īpašuma nodoklis.
- Būvlaukums, celtniecības, montāžas vai instalācijas projekts tiek uzskatīts par pastāvīgo pārstāvniecību, ja tas notiek ilgāk nekā deviņus mēnešus.
Likuma teksts
Saeima ir pieņēmusi un Valsts prezidents izsludina šādu likumu: Par Itālijas Republikas valdības un Latvijas Republikas valdības konvenciju par nodokļu dubultās uzlikšanas novēršanu attiecībā uz ienāk
Article 4
, paragraph 1, for the purposes of this Convention a Contracting State, its political or administrative subdivisions or local authorities thereof, shall be considered to be a resident of that State;b)
Article 5
, paragraph 2, sub-paragraph g), it is understood that if Latvia agreed in a Convention for the avoidance of double taxation with another State which at January 1, 1996 is a member of the Organization for Economic Co-operation and Development (OECD) a duration of more than nine months or a definition of the above mentioned provisions which narrows the notion of permanent establishment for the same duration period set out in the said Article 5, both Contracting States would enter into negotiations after the date on which the provisions providing for a period of more than nine months or the narrower definition becomes applicable in order to modify accordingly the corresponding provisions;c)
Article 5
, paragraph 4, a person shall be deemed to be a permanent establishment of an enterprise in respect of any activities which that person undertakes for the enterprise, unless the activities are limited to those mentioned in paragraph 3 of the said Article 5;d)
Article 6
, paragraph 3, all income and gains from the alienation of immovable property referred to in Article 6 and situated in a Contracting State, may be taxed in accordance with the provisions of Article 13;e)
Article 7
, paragraph 3, the term "expenses which are incurred for the purposes of the permanent establishment" means those deductible expenses directly relating to the business of the permanent establishment;f)
Article 8
, an enterprise of a Contracting State deriving profits from the operation of ships and aircraft in international traffic shall not be subject to any local income tax imposed in the other Contracting State;g)
Article 9
, if a redetermination has been made by one Contracting State with respect to a person, the other Contracting State shall, to the extent it agrees that such redetermination reflects arrangements or conditions which would be made between independent persons, make appropriate adjustments with respect to persons who are related to such person and are subject to the taxing jurisdiction of the other State. Any such adjustment shall be made only in accordance with the mutual agreement procedure provided for by Article 27 and with paragraph k) of this Additional Protocol;h)
paragraph 4 of Article 10, paragraph 5 of Article 11, paragraph 4 of Article 12 and paragraph 2 of Article 23, the last sentence shall not be construed as being contrary to the principles embodied in Articles 7 and 14 of this Convention;I)
paragraph 4 of Article 11, income from government securities, bonds or debentures include premiums and prizes attaching to such securities, bonds or debentures;j)
Article 12
, if in any convention for the avoidance of double taxation concluded by Latvia with a third State, being a member of the Organisation for Economic Co-operation and Development (OECD) at the date of signature of this Convention, Latvia after that date would agree to exclude any kind of rights or property from the definition contained in paragraph 3 of this Article or exempt royalties arising in Latvia from Latvian tax on royalties or to limit the rates of tax provided in paragraph 2, such definition or exemption or lower rate shall automatically apply as if it had been specified in paragraph 3 or paragraph 2, respectively;k)
paragraph 1 of Article 27, the expression `'irrespective of the remedies provided by the domestic law'' means that the mutual agreement procedure is not alternative with the national contentious proceedings which shall be, in any case, preventively initialled, when the claim is related with an assessment of the taxes not in accordance with this Convention;l) the provisions of paragraph 3 of Article 31, shall not affect the competent authorities of the Contracting States from the carrying out, by mutual agreement, of other practices for the allowance of the reductions for taxation purposes provided for in this Convention.Done in duplicate at Riga this 21 day of May 1997, in the Italian, Latvian and English languages, all three texts being equally authentic. In the case of divergence of interpretation the English text shall prevail.For the GovernmentFor the Governmentof the Republic of Latviaof the Italian RepublicValdis BirkavsPatrizia Troia