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Offshore activities
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Offshore activities are activities carried out beyond the baseline of the Contracting State in connection with the exploration or exploitation of the seabed and subsoil and their natural resources located within this State1.
Agreement between the Government of the Russian Federation and the Government of the Republic of Latvia on the avoidance of double taxation and on the prevention of tax evasion with respect to income and capital taxes, amended on 2012-11-26, art. 21. ↩
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