A company is considered resident in Latvia if it is or should have been incorporated in Latvia.
Under the Latvian Taxes and Duties Act, a non-resident has a PE in Latvia if all three of the following conditions are met simultaneously:
A non-resident is also considered to have a PE in Latvia if one performs at least one of the following activities in Latvia:
PE risk for entities located in treaty countries should be tested in accordance with the relevant DTT.
Last Reviewed - 10 January 2020