S.L. 123.52 ст. 2Arrangements to have effect. The desiring to prevention of This the Contracting 1. This Contracting State are levied. 2. There income, or on movable or 3. The (a) in (i) (ii) (b) in 4. The taxes which are or in place of, the shall notify each respective 1. For the (a) the any the (b) the the State"

It is hereby declared:

(a) that the arrangements specified in the Convention set out in the Schedule to this Order have been made with the Republic of Latvia with a view to affording relief from double taxation in relation to the following taxes imposed by the laws of the Republic of Latvia:

(i) the enterprise income tax (uznemumu ienakuma nodoklis);

(ii) the personal income tax (iedzivotaju ienakuma nodoklis;

(b) that it is expedient that those arrangements should have effect;

(c) that the Convention has entered into force on the 24th October, 2000. RESPECT TO TAXES ON INCOME

Government of Malta and the Government of the Republic of Latvia, conclude a Convention for the avoidance of double taxation and the fiscal evasion with respect to taxes on income, have agreed as follows: Article 1

PERSONS COVERED Convention shall apply to persons who are residents of one or both of States. Article 2 TAXES COVERED

Convention shall apply to taxes on income imposed on behalf of a or of its local authorities, irrespective of the manner in which they shall be regarded as taxes on income all taxes imposed on total elements of income, including taxes on gains from the alienation of immovable property. existing taxes to which the Convention shall apply are in particular: Latvia: the enterprise income tax (uznemumu ienakuma nodoklis); the personal income tas (iedzivotaju ienakuma nodoklis); (hereinafter referred to as "Latvian tax"); Malta: the income tax; (hereinafter referred to as "Malta tax"). Convention shall apply also to any identical or substantially similar imposed after the date of signature of the Convention in addition to, existing taxes. The competent authorities of the Contracting States other of any significant changes which have been made in their taxation laws. Article 3

GENERAL DEFINITIONS purposes of this Convention, unless the context otherwise requires: term "Latvia" means the Republic of Latvia and, when used in the geographical sense, means the territory of the Republic of Latvia and other area adjacent to the territorial waters of the Republic of Latvia within which under the laws of Latvia and in accordance with international law, the rights of Latvia may be exercised with respect to sea bed and its sub-soil and their natural resources; term "Malta" means the Republic of Malta and, when used in a geographical sense, means the Island of Malta, the Island of Gozo and other islands of the Maltese archipelago including the territorial exploitation of its natural resources;

(c) the terms "a Contracting State" and "the other Contracting Latvia or Malta, as the context requires;

(d) the term "person" includes an individual, a company and of persons;

(e) the term "company" means any body corporate or any treated as a body corporate for tax purposes;

(f) the terms "enterprise of a Contracting State" and "enterprise Contracting State" mean respectively an enterprise resident of a Contracting State and an enterprise carried of the other Contracting State;

(g) the term "international traffic" means any transport by operated by an enterprise of a Contracting State, except or aircraft is operated solely between places in the other State;

(h) the term “competent authority” means:

(i) in Latvia, the Ministry of Finance or its authorised

(ii) in Malta, the Minister responsible for finance representative;

(i) the term "national" means:

(i) any individual possessing the nationality of a Contracting

(ii) any legal person, partnership or association deriving such from the laws in force in a Contracting State.