Latvia’s Finance Ministry published an updated list of tax havens on June 27.
The list comprises the following tax jurisdictions: Anguilla, Bahamas, British Virgin Islands, Costa Rica, Fiji, Guam, Marshall Islands, Palau, Panama, Russia, Samoa, Trinidad and Tobago, Turks and Caicos Islands, US Virgin Islands, and Vanuatu.
A 20 percent withholding tax rate applies to dividends, interest, and royalty payments made to entities located in tax jurisdictions covered in the list.
The updated list applies from July 1, 2023.
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