A double tax treaty was entered into between Russia and Latvia

This treaty shall apply to profits and capital taxes collected on behalf of the contracting state or its political subdivisions or municipalities regardless the method of collection.

This Treaty shall apply to the following taxes existing, in particular, in Russia:

• corporate profits tax;
• personal income tax;
• corporate property tax;
• individual property tax.

In Latvia such taxes include, in particular:

• corporate income tax;
• individual income tax;
• real estate tax.

The Treaty shall be applicable to any similar or substantially similar taxes imposed on profits or capital after the execution thereof in additional to or instead of the existing taxes.

See: Treaty between the Government of the Russian Federation and the Government of the Republic of Latvia "On Avoidance of Double Taxation and Prevention of Fiscal Evasion in Respect of Profits and Capital Taxes" of 20 December 2010.