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Stock options

This year, on January 12, 2021, changes to the Personal Income Tax Law and the Commercial Law came into force, which expanded the possibilities to grant stock options to employees. These changes put Latvia at the top of the world ranking, alongside Estonia and Lithuania, winning the title of most favourable country for stock options [...]

By |2021-03-28T11:20:03+00:00Monday, February 8, 2021|Uncategorized|0 Comments

Intangible assets revaluation

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 assessed using a discounted cash flow analysis. After a couple of years, it appears that the sales of the group are [...]

By |2021-03-28T11:20:18+00:00Saturday, January 26, 2019|Uncategorized|0 Comments
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