Par Latvijas Republikas valdības un Saūda Arābijas Karalistes valdības konvenciju par nodokļu dubultās uzlikšanas attiecībā uz ienākuma un kapitāla no
Īsumā
Šis likums apstiprina Latvijas Republikas un Saūda Arābijas Karalistes konvenciju un tās protokolu par nodokļu dubultās uzlikšanas novēršanu attiecībā uz ienākuma un kapitāla nodokļiem un ļaunprātīgas izvairīšanās no nodokļu maksāšanas novēršanu. Tā mērķis ir veicināt ekonomiskās attiecības un sadarbību nodokļu jautājumos, novēršot nodokļu nemaksāšanu.
Ko tas regulē
- Nodokļu dubultās uzlikšanas novēršanu attiecībā uz ienākuma un kapitāla nodokļiem.
- Ļaunprātīgas izvairīšanās no nodokļu maksāšanas novēršanu.
- Nodokļu neuzlikšanas vai nodokļu samazināšanas iespēju novēršanu, izmantojot ļaunprātīgu izvairīšanos no nodokļu maksāšanas.
- Noteikumus par to, kas tiek uzskatīts par "pastāvīgo pārstāvniecību" nodokļu vajadzībām.
Kas tas attiecas
- Personas, kuras ir Latvijas Republikas vai Saūda Arābijas Karalistes rezidenti.
- Uzņēmumi, kas veic uzņēmējdarbību abās valstīs.
Galvenie punkti
- Konvencija attiecas uz ienākuma un kapitāla nodokļiem, ko piemēro Latvijā (uzņēmumu ienākuma nodoklis, iedzīvotāju ienākuma nodoklis, nekustamā īpašuma nodoklis) un Saūda Arābijā (Zakat nodoklis, ienākuma nodoklis).
- Būvlaukums, celtniecības, montāžas vai instalācijas projekti tiek uzskatīti par pastāvīgo pārstāvniecību, ja tie turpinās ilgāk par 183 dienām.
- Pakalpojumu sniegšana, ko veic uzņēmums, nodarbinot darbiniekus, tiek uzskatīta par pastāvīgo pārstāvniecību, ja šāda veida darbības turpinās ilgāk par 183 dienām jebkurā 12 mēnešu periodā.
- Finanšu ministrija koordinē Konvencijā un Protokolā paredzēto saistību izpildi.
Likuma teksts
Saeima ir pieņēmusi un Valsts prezidents izsludina šādu likumu: Par Latvijas Republikas valdības un Saūda Arābijas Karalistes valdības konvenciju par nodokļu dubultās uzlikšanas attiecībā uz ienākuma
Article 3
, paragraph 1 (d) of the Convention: It is understood that the term "person" also includes a Contracting State, its administrative subdivisions or local authorities. 2.
Article 4
, paragraph 1 of the Convention: It is understood that the term "resident of a Contracting State" includes a legal person organised under the laws of a Contracting State and that is not liable to tax or generally exempt from tax in that Contracting State and is established and maintained in that Contracting State either: (a) exclusively for a religious, charitable, educational, scientific, or other similar purpose; or (b) to provide pensions or other similar benefits. 3.
Article 5
of the Convention: It is understood that a person that is a resident of a Contracting State and carries on offshore activities (defined as activities carried on in any area adjacent to the territorial waters of a Contracting State in connection with the exploration or exploitation of the seabed and its subsoil and their natural resources) in the other Contracting State shall be deemed to have a permanent establishment in that other Contracting State. 4.
Article 6
of the Convention: It is understood that any income 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. 5.
Article 7
of the Convention: It is understood that: (
- a)profits of an enterprise of a Contracting State from the exportation of merchandise to the other Contracting State shall not be taxed in that other Contracting State unless the provisions of paragraph 5 of Article 5 of the Convention are applied. Where export contracts include other activities carried on through a permanent establishment in the other Contracting State profits derived from such activities may be taxed in the other Contracting State; (
- b)the term "business profits" includes, but is not limited to profits derived from manufacturing, mercantile, banking, insurance, from the operation of inland transportation and the furnishing of services. Such a term does not include the performance of personal services by an individual either as an employee or in an independent capacity. 6.
Article 10
of the Convention: Notwithstanding any provision of the Convention, profits of a company of a Contracting State carrying on business in the other Contracting State through a permanent establishment situated therein may, after having been taxed under Article 7, be taxed on the remaining amount of its profits in the Contracting State in which the permanent establishment is situated and the tax so charged shall not exceed 5 per cent. 7. In the case in which the Kingdom of Saudi Arabia will introduce an income tax applicable to its nationals who are residents of the Kingdom of Saudi Arabia, or the existing tax will be modified accordingly, then the two Contracting States shall enter into negotiations in order to introduce in the Convention an Article on non-discrimination. In witness whereof, the undersigned, being duly authorised thereto, have signed this Protocol. Done in duplicate at Riyadh on 7 November 2019 corresponding to 10/3/1441 in the Latvian, Arabic and English languages, all texts being equally authentic. In the case of divergence of interpretation, the English text shall prevail. For the Government of the Republic of Latvia Edgars RinkēvičsMinister of Foreign Affairs For the Government of the Kingdom of Saudi Arabia Mohammed Al-JadaanMinister of Finance