{"id":7581,"date":"2017-11-29T16:28:09","date_gmt":"2017-11-29T16:28:09","guid":{"rendered":"http:\/\/breicis.com\/en\/?p=7581"},"modified":"2023-10-22T10:01:18","modified_gmt":"2023-10-22T10:01:18","slug":"comparison-current-upcoming-corporate-income-tax-system","status":"publish","type":"post","link":"https:\/\/breicis.com\/en\/comparison-current-upcoming-corporate-income-tax-system\/","title":{"rendered":"Comparison of the current and upcoming corporate income tax system"},"content":{"rendered":"<p>Based on equal profits reported and fully distributed (after &#8211; tax) to individual shareholder.<\/p>\n<p><img decoding=\"async\" class=\"size-full wp-image-7579 aligncenter\" src=\"http:\/\/breicis.com\/wp-content\/uploads\/2017\/11\/Jaunais-uz\u0146\u0113mumu-ien\u0101kuma-nodoklis.bmp\" alt=\"\" width=\"695\" height=\"618\" \/><\/p>\n<p><strong><a href=\"https:\/\/breicis.com\/en\/news\/\">Latest news<\/a><\/strong><o:p><\/o:p><\/p>\n<p><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"margin-left: auto;margin-right: auto;margin-top:5px;margin-bottom:5px;width:100%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:#1e73be;border-color:#1e73be;border-top-width:1px;\"><\/div><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-recent-posts fusion-recent-posts-1 avada-container layout-date-on-side layout-columns-4\"><section class=\"fusion-columns columns fusion-columns-4 columns-4\"><article class=\"post fusion-column column col col-lg-3 col-md-3 col-sm-3\"><div class=\"fusion-date-and-formats\"><div class=\"fusion-date-box updated\"><span class=\"fusion-date\">3<\/span><span class=\"fusion-month-year\">Monday, August 3, 2026<\/span><\/div><div class=\"fusion-format-box\"><i class=\"awb-icon-pen\" aria-hidden=\"true\"><\/i><\/div><\/div><div class=\"recent-posts-content\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/breicis.com\/en\/author\/adminbreicis\/\" rel=\"author\">SIA Breicis<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2026-08-04T14:48:41+00:00<\/span><h4 class=\"entry-title\"><a href=\"https:\/\/breicis.com\/en\/transfer-pricing-can-a-manufacturer-suffer-losses\/\">Transfer pricing: can a manufacturer suffer losses?<\/a><\/h4><p>Preword Manufacturing companies within the group may experience operating losses due to various commercial factors, including adverse market [...]<\/p><\/div><\/article><article class=\"post fusion-column column col col-lg-3 col-md-3 col-sm-3\"><div class=\"fusion-date-and-formats\"><div class=\"fusion-date-box updated\"><span class=\"fusion-date\">17<\/span><span class=\"fusion-month-year\">Friday, July 17, 2026<\/span><\/div><div class=\"fusion-format-box\"><i class=\"awb-icon-pen\" aria-hidden=\"true\"><\/i><\/div><\/div><div class=\"recent-posts-content\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/breicis.com\/en\/author\/adminbreicis\/\" rel=\"author\">SIA Breicis<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2026-07-21T10:52:01+00:00<\/span><h4 class=\"entry-title\"><a href=\"https:\/\/breicis.com\/en\/alternative-dividend-taxation-regime-from-2026-in-latvia-what-does-it-mean-for-business-owners-and-foreign-investors-video\/\">Alternative dividend taxation regime from 2026 in Latvia. What does it mean for business owners and foreign investors? (video)<\/a><\/h4><p>General Starting from 1 January 2026, Latvian companies whose shareholders are exclusively individuals can elect a new dividend [...]<\/p><\/div><\/article><article class=\"post fusion-column column col col-lg-3 col-md-3 col-sm-3\"><div class=\"fusion-date-and-formats\"><div class=\"fusion-date-box updated\"><span class=\"fusion-date\">8<\/span><span class=\"fusion-month-year\">Sunday, February 8, 2026<\/span><\/div><div class=\"fusion-format-box\"><i class=\"awb-icon-pen\" aria-hidden=\"true\"><\/i><\/div><\/div><div class=\"recent-posts-content\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/breicis.com\/en\/author\/adminbreicis\/\" rel=\"author\">SIA Breicis<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2026-02-08T14:20:59+00:00<\/span><h4 class=\"entry-title\"><a href=\"https:\/\/breicis.com\/en\/working-abroad-what-latvian-residents-need-to-know-about-taxes\/\">Working abroad? What Latvian residents need to know about taxes<\/a><\/h4><p>If you are a Latvian tax resident and work or have worked abroad, it is important to understand [...]<\/p><\/div><\/article><article class=\"post fusion-column column col col-lg-3 col-md-3 col-sm-3\"><div class=\"fusion-date-and-formats\"><div class=\"fusion-date-box updated\"><span class=\"fusion-date\">16<\/span><span class=\"fusion-month-year\">Friday, January 16, 2026<\/span><\/div><div class=\"fusion-format-box\"><i class=\"awb-icon-pen\" aria-hidden=\"true\"><\/i><\/div><\/div><div class=\"recent-posts-content\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/breicis.com\/en\/author\/adminbreicis\/\" rel=\"author\">SIA Breicis<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2026-01-16T15:55:34+00:00<\/span><h4 class=\"entry-title\"><a href=\"https:\/\/breicis.com\/en\/transfer-pricing-in-2026-key-changes-and-their-practical-impact-on-businesses\/\">Transfer Pricing in 2026: Key Changes and Their Practical Impact on Businesses<\/a><\/h4><p>As of 1 January 2026, significant amendments to the transfer pricing framework have come into force in Latvia. [...]<\/p><\/div><\/article><\/section><\/div><o:p><\/o:p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Based on equal profits reported and fully distributed (after &#8211; tax) to individual shareholder. Latest news<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7581","post","type-post","status-publish","format-standard","hentry","category-news"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Comparison of the current and upcoming corporate income tax system - Tax services | Accounting | Transfer pricing | BREICIS<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/breicis.com\/en\/comparison-current-upcoming-corporate-income-tax-system\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Comparison of the current and upcoming corporate income tax system - Tax services | Accounting | Transfer pricing | BREICIS\" \/>\n<meta property=\"og:description\" content=\"Based on equal profits reported and fully distributed (after &#8211; tax) to individual shareholder. 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