Ministru kabineta 2013.gada 5.novembra noteikumi Nr.1245 "Kārtība, kādā tiek veikta informācijas apmaiņa nodokļu jomā starp Latvijas un citu Eiropas Savienības dalībvalstu kompetentajām iestādēm un ārvalstu kompetentajām iestādēm, ar kurām ir noslēgti Latvijas Republikas Saeimas apstiprināti starptautiskie līgumi"

This procedure sets out the rules for exchanging tax information between Latvia and other EU member states. It also covers exchanges with non-EU countries based on international agreements approved by the Latvian Parliament. This affects tax authorities in Latvia and potentially taxpayers whose information is shared. It aims to ensure compliance and prevent tax evasion through cross-border cooperation.