Agreed Note

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..... provisions with purpose to clarify the application of the Agreement. 1. With reference to Article 5: It is understood that on the date of signature of this Agreement none of the agreements for the avoidance of double taxation concluded by Latvia provide for special provision deeming an insurance enterprise of a Contracting State to have a permanent establishment in the other Contracting State if i .....

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..... erred to in paragraph 3 of Article 5 does not include activities or services covered under sub-paragraph (b) of paragraph 3 of Article 12. Done in duplicate at New Delhi this 18th day of September, 2013, each in the Hindi, Latvian and English languages, all texts being equally authentic. In the case of divergence of interpretation, the English text shall prevail. - - statute, statutory provision .....

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