16Thursday, May 16, 2019

Dividends and building up the shareholding structure for Latvian companies

Thursday, May 16, 2019|0 Comments

This article describes the principles of planning dividends and shaping the tax-effective shareholding structure for Latvian companies. [...]

10Sunday, February 10, 2019

New Latvian Controlled Foreign Companies Rules

Sunday, February 10, 2019|0 Comments

As of 1 January 2019 Latvia has introduced controlled foreign companies rules by amending the Corporate Income Tax Act. According to the rules a Latvian company has to apply the CFC rules, if it: [...]

26Saturday, January 26, 2019

Intangible assets revaluation

Saturday, January 26, 2019|0 Comments

Question: Latvian company A has sold a trademark to another Latvian related company B. Company B has licensed back to A the rights to use the trademark. The arm’s length value of the trademark was [...]

29Monday, October 29, 2018

New transfer pricing documentation requirements in Latvia

Monday, October 29, 2018|0 Comments

Introduction On 25 October 2018 the long-awaited amendments to the Taxes and Duties Act regarding the transfer pricing documentation requirements were finally passed. [...]

2Sunday, September 2, 2018

Employee stocks and stock options

Sunday, September 2, 2018|0 Comments

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. [...]

28Saturday, April 28, 2018

How to determine the market value of interest on loans to associated companies

Saturday, April 28, 2018|0 Comments

  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 [...]

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