View settings

Font size:
Site colours:


Official website of the President of Russia

Документ   /

Law denouncing agreement between Russia and Latvia on avoiding double taxation and preventing tax evasion

February 28, 2023

The President signed the Federal Law On the Denunciation of the Agreement between the Government of the Russian Federation and the Government of the Republic of Latvia on Avoiding Double Taxation and Preventing the Evasion of Taxes on Income and Capital Gains.

The Agreement was signed in Moscow on December 20, 2010.

On May 16, 2022, the Republic of Latvia notified the Russian Federation of the suspension of the Agreement. The reasons for the suspension of the Agreement the Republic of Latvia provided are illegitimate, and therefore, the unilateral suspension of the Agreement is not justified from the viewpoint of international law. In accordance with Article 60 of the Vienna Convention on the Law of Treaties signed on May 23, 1969, the Russian Federation regards the subsequent non-compliance by the Republic of Latvia with the Agreement’s provisions as a major breach by the Republic of Latvia.

Since the resumption by the Republic of Latvia of its commitments under the Agreement appears improbable, the Russian Federation has decided to denounce the Agreement.

February 28, 2023