New transfer pricing documentation requirements in Latvia
Introduction On 25 October 2018 the long-awaited amendments to the Taxes and Duties Act regarding the transfer pricing documentation requirements were finally passed. [...]
Employee stocks and stock options
On 15 June 2017, the Saeima adopted comprehensive amendments to the Commercial Law (these amendments entered into effect on 13 July 2017), which, inter alia, also governs matters regarding employee stock and personnel options. [...]
How to determine the market value of interest on loans to associated companies
Associated companies frequently issue loans to each other, which must, like other transactions between associated companies, conform to market value. Currently, this issue has received additional topicality due to the fact that interest payments that exceed their market value are considered to be equivalent to dividend payments. This means that the issue of determining [...]
Intra EU Goods Transport Treatment in Single Market
Intra EU Goods Transport Treatment in Single Market [...]
New Corporate income tax in Latvia: How to benefit?
New Corporate income tax in Latvia: How to benefit? Introduction New Latvian corporate income tax: how to benefit from it? [...]