Latvia Tax News

Latvia Amends Taxable Base Cap for 2019 Social Security Contributions
Nov 30, 2018
Latvia Implements Spontaneous Exchange of Tax Rulings
Oct 23, 2018
Tax Treaty between Latvia and Tunisia to be Negotiated
Sep 28, 2018
Latvia to Implement CFC Rules from 2019
Sep 25, 2018
Protocol to Tax Treaty between Latvia and Switzerland has Entered into Force
Sep 21, 2018
World Customs Organization Publishes Updated Guide to Customs Valuation and Transfer Pricing
Sep 11, 2018
Update – Tax Treaty between Latvia and Vietnam
Aug 21, 2018
Vietnam-Latvia Tax Treaty Enters Into Force
Aug 16, 2018
Protocol to Tax Treaty between Latvia and Singapore has Entered into Force
Aug 07, 2018
OECD Invites Comments for Sixth Batch of MAP Peer Reviews
Jul 30, 2018
The Netherlands Terminates Several Savings Tax Agreements in Respect of Aruba and Curaçao
Jul 27, 2018
SSA between Guernsey and Latvia Under Negotiation
Jul 23, 2018
Latvia Approves Pending Tax Treaty with Vietnam
Jun 27, 2018
Moldova Authorizes Continued Negotiations for SSA with Latvia
May 29, 2018
Latvia to Introduce Master and Local File Documentation Requirements
May 18, 2018
Saudi Arabia to Sign Tax Treaty with Latvia
Apr 23, 2018
Latvia Looking to Sign Tax Treaty with Costa Rica
Apr 17, 2018
Latvia Looking to Conclude Tax Treaty with Chile
Apr 16, 2018
Switzerland Approves Pending Tax Treaties with Kosovo and Pakistan and Protocol to Tax Treaty with Latvia
Mar 01, 2018
Mutual Assistance and Information Exchange Agreement between Iceland and Latvia Signed
Jan 17, 2018
Council Implementing Decision Published Authorizing Latvia's VAT Registration Threshold from 2018
Dec 28, 2017
Latvia Amends Taxable Base Cap for 2018 Social Security Contributions
Dec 27, 2017
Tax Treaty between Latvia and Saudi Arabia to be Signed
Dec 15, 2017
Tax Treaty between Ghana and Latvia to be Negotiated
Dec 06, 2017
Latvian Parliament Approves Protocol to Tax Treaty With Singapore
Dec 05, 2017
Tax Treaty between Hong Kong and Latvia has Entered into Force
Nov 28, 2017
Latvia and Pakistan Conclude Tax Treaty Negotiations
Nov 01, 2017
Tax Treaty between Latvia and Vietnam Signed
Oct 24, 2017
EU Directive on Dispute Resolution Published in Official Journal
Oct 18, 2017
Latvia Looking to Sign Tax Treaty with Oman
Sep 21, 2017
Latvia Announces CbC Reporting Regulations
Aug 15, 2017
Latvian Parliament Adopts Legislation for Implementation of Tax Policy Reform
Aug 03, 2017
U.S. Publishes CbC Exchange Arrangements with Ireland, Latvia, and the Slovak Republic
Jul 24, 2017
Tax Treaty between Japan and Latvia has Entered into Force
Jul 07, 2017
CJEU Holds Transport Services Not Supplied Directly to the Consignor or the Consignee are Not Eligible for VAT Exemption
Jul 05, 2017
Hong Kong Publishes Orders for the Implementation of the Pending Tax Treaties with Belarus, Latvia, and Pakistan
Jul 05, 2017
Switzerland Approves Pending Protocol to Tax Treaty with Latvia
Jun 30, 2017
U.S. Signs CbC Exchange Arrangements with Denmark, Guernsey, Ireland, Latvia, and the Slovak Republic, and South Korea
Jun 23, 2017
SSA between Latvia and Moldova under Negotiation
Jun 15, 2017
Egypt and Latvia to Negotiate Tax Treaty
Jun 14, 2017
Signing Ceremony Held for BEPS Multilateral Instrument
Jun 08, 2017
European Commission Publishes Updated VAT MOSS Rules for All Member States
May 16, 2017
Ethiopia and Latvia to Sign Tax Treaty
Apr 28, 2017
Latvia to Sign Tax Treaty with Andorra
Apr 27, 2017
Protocol to Tax Treaty between Latvia and Singapore Signed
Apr 26, 2017
Latvia Preparing for Implementation of CbC Reporting
Apr 10, 2017
Latvia Considering New Reduced Individual Income Tax Rate
Apr 03, 2017
Latvia Ratifies Pending Tax Treaty with Japan
Mar 31, 2017
Protocol to Tax Treaty between Estonia and Latvia under Negotiation
Mar 20, 2017
Norway Negotiating Tax Instruments with 11 Countries
Feb 23, 2017
Tax Treaty between Bahrain and Latvia under Negotiation
Feb 03, 2017
Latvia VAT Administration Changes for 2017
Feb 01, 2017
Latvia and Saudi Arabia Conclude Tax Treaty Negotiations
Jan 25, 2017
Tax Treaty between Japan and Latvia Signed
Jan 20, 2017
Latvia Increases Micro-Enterprise Regime Rate to 15%
Jan 03, 2017
Singapore Signs Agreements for Automatic Exchange of Financial Account Information with Ireland and Latvia
Dec 23, 2016
Latvia Publishes 2017 Budget Measures in the Official Gazette Includes Loss Carry Forward Restrictions
Dec 19, 2016
Tax Treaty between Cyprus and Latvia has Entered into Force
Nov 15, 2016
Update - Protocol to Tax Treaty between Latvia and Switzerland
Nov 11, 2016
Protocol to Tax Treaty between Latvia and Switzerland Signed
Nov 07, 2016
Tax Treaty between Latvia and Qatar in Force
Oct 27, 2016
Multilateral Agreement for the Exchange of CbC Reports Signed by Brazil, Guernsey, Jersey, the Isle of Man and Latvia
Oct 24, 2016
Latvia Ratifies Tax Treaties with Cyprus and Hong Kong
Oct 21, 2016
Latvia to Negotiate Tax Treaty with Bahrain
Oct 19, 2016
Latvia Approves Signing of Tax Treaty Protocol with Switzerland and Tax Treaty with Vietnam
Oct 03, 2016
Latvia Amends Taxable Base Cap for 2017 Social Security Contributions
Sep 02, 2016
World Bank Publishes Global Corruption Survey Data in Relation to Taxation, Licensing and Other Areas of Doing Business
Aug 22, 2016
Latvia Negotiating TIEAs with the Isle of Man, San Marino and the Seychelles
Aug 19, 2016
European Commission Publishes Updated VAT MOSS Rules for All Member States
Jul 29, 2016
Update - Tax Treaty between Cyprus and Latvia
Jul 21, 2016
EU Anti Tax Avoidance Directive Published in Official Journal
Jul 20, 2016
EU Council Adopts EU Council Anti Tax Avoidance Directive
Jul 14, 2016
Latvia Completes Accession to OECD
Jul 14, 2016
82 Countries Committed to Implementation of Four Minimum Standards of OECD BEPS Project under Inclusive Framework
Jul 05, 2016
Tax Treaty between Japan and Latvia Agreed in Principle
Jul 01, 2016
Latvia to Negotiate Tax Treaty with New Zealand
Jun 23, 2016
EU Council Announces Agreement on Anti Tax Avoidance Directive
Jun 22, 2016
Negotiations for Tax Treaty between Japan and Latvia Underway
Jun 22, 2016
Latvia to Negotiate Tax Treaty with Iran
Jun 08, 2016
EU CbC Exchange Directive Published
Jun 07, 2016
Latvia Signs Accession Agreement to Join the OECD
Jun 07, 2016
Tax Treaty between Cyprus and Latvia Signed
May 27, 2016
EU Parliament Welcomes Proposal for Exchange of CbC Reports and Recommends Additional Safeguards
May 17, 2016
UK Publishes List of Countries Committed to the Exchange of Beneficial Ownership Information
May 17, 2016
All 28 EU Member States Agree to Exchange of Beneficial Ownership Information
Apr 25, 2016
Tax Treaty between Hong Kong and Latvia Signed
Apr 15, 2016
European Commission Issues Proposed Directive for Public CbC Reports
Apr 13, 2016
Hong Kong to Sign Tax Treaty with Latvia
Apr 12, 2016
Latvia Provides Update on Tax Treaty and Protocol Negotiation Status
Mar 28, 2016
Proposed ECOFIN Modification to EU Directive for the Exchange of CbC Reports Includes Optional Filing for Non-EU Parents for 2016
Mar 11, 2016
European Council Agrees on Exchange of CbC Reports in the EU
Mar 09, 2016
European Commission Launches Public Consultation on Improving Double Taxation Dispute Resolution Mechanisms
Feb 19, 2016
Latvia to Negotiate Tax Treaties with Angola, the Holy See, Kosovo, Nicaragua, South Africa and Tanzania
Feb 04, 2016
EU Commission Presents Anti Avoidance Measures Package
Jan 29, 2016
Tax Treaty between Latvia and Pakistan under Negotiation
Dec 21, 2015
BEPS Measures included in Proposed EU Council Directive on a Common Consolidated Corporate Tax Base
Dec 18, 2015
EU Council Adopts Directive on Automatic Exchange of Information on Tax Rulings and APAs
Dec 10, 2015
OECD Holds Inaugural Meeting for the BEPS Multilateral Instrument
Nov 12, 2015
OECD Publishes Peer Review Reports on Transparency and Information Exchange for 15 Jurisdictions
Nov 04, 2015
Qatar Ratifies Tax Treaty with Latvia
Oct 30, 2015
OECD Publishes Final BEPS Package
Oct 06, 2015
TIEA between Georgia and Latvia Signed
Oct 02, 2015
Andorra to Negotiate Tax Treaties with Estonia, Latvia and Lithuania
Sep 23, 2015
Guernsey Provides Update on Tax Treaty and TIEA Negotiations
Aug 06, 2015
EU Special Committee on Tax Rulings Publishes Country Responses to Information Request
Jun 29, 2015
OECD Announces that Work on the BEPS Multilateral Instrument is Underway
Jun 02, 2015
Latvia Adopts Transitional Measures for Small Business Tax Rate Increase
May 20, 2015
Latvia Relaxes Residence Certificate Requirements for Claiming Treaty Benefits
May 19, 2015
Guernsey Publishes Update on Current Tax Treaty Negotiations
May 04, 2015
Tax Treaty between Japan and Latvia under Negotiation
Apr 17, 2015
Latvia to Extend Reduced Tax Rate for Small Businesses
Apr 07, 2015
SSA between Latvia and the United States under Negotiation
Feb 17, 2015
Latvia's New Optional Tax Treatment for Non-Resident Income from Management and Consultancy Fees and Rent
Jan 21, 2015
Latvia Amends Taxable Base Cap for Social Security Contributions
Jan 06, 2015
Latvia Adopts Budget for 2015
Dec 24, 2014
Update - Tax Treaty between Latvia and Qatar Signed
Nov 21, 2014
Multilateral Agreement on Information Exchange Signed by 51 Jurisdictions
Oct 30, 2014
Measures Introduced to Stabilize Latvian Tax Rates
Oct 03, 2014
Tax Treaty between Latvia and Qatar Signed
Sep 30, 2014
Tax Treaty between Qatar and Latvia to be Signed
Sep 18, 2014
Latvia Deposits Ratification Instrument for Mutual Administrative Assistance Convention
Jul 17, 2014
Tax Treaty between Japan and Latvia to be Negotiated
Jul 16, 2014
European Commission Issues Press Release to Mark 'Countdown to Simpler and Fairer VAT system'
Jul 02, 2014
Latvia Approves for Signature Tax Treaty With Cyprus
May 05, 2014
Administrative Court of Helsinki: Interest expenses allocated to a Finnish PE not deductible as arrangement is regarded as wholly artificial
Mar 14, 2014
Treaty between India and Latvia enters into force
Jan 01, 2014
Budget for 2014 – corporate taxation
Dec 31, 2013
Budget for 2014 – individual taxation
Dec 31, 2013
Budget for 2014 adopted
Dec 25, 2013
Amendments to Corporate Income Tax Law – details
Dec 02, 2013
Budget for 2014 – adopted in first reading
Dec 02, 2013
Treaty between Latvia and United Arab Emirates enters into force
Dec 02, 2013
Circular on dividend withholding tax refund following Tate & Lyle Investments case – published
Dec 02, 2013
Treaty between India and Latvia signed
Dec 02, 2013
Amendments to Corporate Income Tax Law enacted
Jul 29, 2013
Dutch Supreme Court: AG opines on refund of excessive dividend withholding tax withheld on dividends paid to Belgian resident
Jul 29, 2013
Netherlands selective tax exemption for public companies partially carrying out economic activities terminated
Jun 27, 2013
Treaty between Kuwait and Latvia enters into force
Jun 27, 2013
Finnish Supreme Administrative Court rules on imputation credit for dividends received from a group's parent company in UK
Jun 24, 2013
Multilateral action between United Kingdom, France, Germany, Italy and Spain to counter tax evasion
Jun 24, 2013
Withholding tax under EU Savings Directive to be abolished
Jun 24, 2013
Heavy restrictions on capital movements enter into force
May 06, 2013
Amendments to Corporate Income Tax Law enacted
May 06, 2013
Changes to list of tax havens approved
May 06, 2013
Netherlands Supreme Court: Reinvestment reserve taxable in Netherlands also if a company had its place of effective management in Luxembourg at time of sale of immovable property located in Netherlands
May 06, 2013
Government Council adopts amendment to exit tax provisions on capital gains to implement National Grid Indus decision
May 04, 2013
Treaty between Latvia and Morocco enters into force
May 04, 2013
Treaty between Latvia and Mexico enters into force
May 04, 2013
Court of First Instance Bruges decides that non-deductible part of the foreign dividend deduction can be included in loss carry-forward
Mar 25, 2013
Budget for 2013 adopted
Feb 09, 2013
Supreme Court: Business merger facility not applicable to contribution to subsidiary followed by subsequent contribution to grant daughter company of all assets except a business building
Feb 09, 2013
Treaty between Latvia and Russia enters into force
Feb 09, 2013
Latvian PEs of non-treaty persons
Oct 14, 2012
Transfer pricing documentation and APA's
Oct 14, 2012
Netherlands Supreme Court decides that Dutch thin capitalization provisions in the case of financing companies are not incompatible with ICCPR and ECHR
Sep 03, 2012
Court of First Instance Leuven decides that fine imposed by European Commission due to violation of EC competition law is not deductible
Jul 29, 2012
Supreme Court decides interest paid on debt-claim towards low-taxed group company resulting from transfer of immovable property not deductible
Jul 29, 2012
Protocol to treaty between China (People's Rep.) and Latvia
Jul 25, 2012
Changes to list of tax havens approved
Mar 05, 2010
Changes to list of tax havens approved
Feb 19, 2010
Treaty between Latvia and Korea (Rep.) will enter into force
Jan 20, 2010
Taxation of interest – amendments to Corporate Income Tax Act adopted
Dec 21, 2009
Dutch dividend withholding tax exemption extended to certain EEA countries
Sep 16, 2009
ECJ: Cobelfret extended to domestic situations and potentially to dividends received from third countries
Jul 16, 2009
ECJ finds Finnish dividend withholding tax regime incompatible with EC freedom of establishment
Jul 16, 2009
ECJ: Netherlands' non-exemption of dividends paid to certain EEA countries from withholding tax found incompatible with EEA Agreement
Jul 16, 2009
European Commission refers Germany to ECJ over taxation of outbound dividends
Apr 10, 2009
Treaty between Latvia and Kuwait initialled
Mar 16, 2009
Treaty between Latvia and Korea (Rep.) ratified
Feb 22, 2009
Amendments to tax laws published
Jan 23, 2009
Treaty between Latvia and Morocco ratified
Jan 23, 2009
Preliminary ruling requested from ECJ regarding Belgian anti-abuse provision concerning exceptional and gratuitous advantages
Nov 04, 2008
ECJ: Advocate General finds Belgian withholding tax on interest paid to companies resident in other Member States compatible with EC freedom of establishment – details
Nov 04, 2008
ECJ: Advocate General finds French legislation on group consolidation excluding lower-tier subsidiaries indirectly owned through companies resident in other Member States justifiable restriction on EC freedom of establishment – details
Nov 04, 2008
Preliminary ruling requested from ECJ on interpretation of EC Parent-Subsidiary Directive with respect to Italian tax on dividend adjustment (General Beverage)
Nov 04, 2008
India approves signing of treaty with Latvia
Nov 04, 2008
ECJ: Advocate General finds French legislation on group consolidation excluding lower-tier subsidiaries indirectly owned through companies in other Member States justifiable restriction on EC freedom of establishment
Oct 07, 2008
Amendments to tax laws proposed
Oct 07, 2008
Latvia
Aug 30, 2008
Treaty between Latvia and Morocco signed
Aug 30, 2008
Preliminary ruling requested from ECJ on interpretation of Merger Directive in connection with scheme to avoid Netherlands property transfer tax
Aug 11, 2008
Treaty between Tunisia and Latvia initialled
Aug 11, 2008
Treaty between Latvia and Italy enters into force
Jul 27, 2008
On 15 June 2008, Latvia and Korea (Rep.) signed a first-time income tax treaty.
Jul 27, 2008
ECJ: Advocate General finds Belgian rules on inclusion of dividends in taxable base followed by 95% deduction insofar as parent company makes profits incompatible with Parent-Subsidiary Directive – details
Jun 21, 2008
European Commission takes steps against Bulgaria, Portugal, Romania and Spain concerning taxation of dividends
Jun 21, 2008
ECJ: Non-deductibility of foreign PE losses in Germany compatible with EC freedom of establishment
Jun 21, 2008
European Commission closes infringement procedure against Luxembourg concerning taxation of dividends
Jun 21, 2008
ECJ: Netherlands refund regime for investment funds incompatible with EC free movement of capital
Jun 21, 2008
ECJ: Decision by reasoned order in UK CFC and foreign dividend test case
Jun 21, 2008
Treaty between Italy and Latvia – ratified by Italy and details
Jun 21, 2008
ECJ: 5% add-back of tax credits for withholding tax at source abroad compatible with Parent-Subsidiary Directive
May 14, 2008
European Commission refers Netherlands to ECJ for not exempting dividends paid to companies established in certain EFTA countries from withholding tax
May 14, 2008
Latvia responds to European Commission's letter of formal notice regarding taxation of outbound dividends
May 14, 2008
Treaty between Latvia and Mexico – negotiations
Apr 15, 2008
European Commission takes steps against Belgium for failure to adopt implementing measures of Merger Directive
Mar 16, 2008
ECJ: Advocate General finds 5% add-back of tax credits for withholding tax abroad compatible with Parent-Subsidiary Directive – details
Mar 16, 2008
ECJ: Advocate General finds German rules on taxation of cross-border dividends under old imputation system compatible with EC law
Mar 16, 2008
European Commission takes steps against Germany, Estonia and Czech Republic regarding taxation of outbound dividends
Mar 16, 2008
European Commission issues communication regarding accession of Bulgaria and Romania to Arbitration Convention
Feb 08, 2008
ECJ: Advocate General finds the 5% add-back of tax credits for withholding tax at source abroad compatible with Parent-Subsidiary Directive
Feb 08, 2008
ECJ: Swedish legislation limiting exemption of third-country dividends justifiable restriction on EC free movement of capital – details
Feb 08, 2008
ECJ: German transitional rules for taxation of capital gains incompatible with EC free movement of capital
Jan 16, 2008
ECJ:Swedish legislation limiting exemption of third-country dividends justifiable restriction on EC free movement of capital
Jan 16, 2008
Communication published on application of anti-abuse measures in area of direct taxation – within the EU and in relation to third countries
Jan 16, 2008
ECJ: hearing in case regarding transitional rules in respect of abolished German imputation system
Nov 04, 2007
ECJ: Advocate General finds Swedish legislation limiting the exemption of third-country dividends justifiable restriction on EC free movement of capital – details
Nov 04, 2007
Treaty between Latvia and Morocco initialled
Nov 04, 2007
Compatibility of exclusion of indirect ownership through companies in other EU Member States for French tax consolidation purposes with freedom of establishment referred to ECJ
Sep 02, 2007
EU Commission progresses infringement procedure against Austria, Germany, Italy and Finland regarding taxation of outbound dividends
Jul 29, 2007
ECJ: Interprets anti-avoidance clause under the Merger Directive with respect to Danish rules on taxation of exchanges of shares – details
Jul 29, 2007
EU Commission refers Greece to ECJ concerning discriminatory taxation of dividends
Jul 29, 2007
ECJ: Finnish group contribution regime compatible with EC Law – details
Jul 29, 2007
Second Guideline on implications of ECJ Denkavit case on French dividend withholding tax published
Jul 29, 2007
ECJ: Advocate General holds German switch-over provision for low-taxed passive income of foreign PEs incompatible with EC Law – details
Jul 02, 2007
ECJ: German thin capitalization rules reclassifying interests paid to substantial shareholders in third States are not incompatible with EC law
Jul 02, 2007
ECJ: Advocate General finds Dutch withholding tax on outbound dividends incompatible with EC free movement of capital – details
Jul 02, 2007
ECJ: Previous Austrian rules discriminating dividends received from third countries are compatible with free movement of capital under grandfathering clause – details
Jul 02, 2007
ECJ: Swedish legislation on dividend tax relief in relations with third countries is compatible with EC law – details
Jul 02, 2007
International tax conference on CCCTB held in Berlin
Jun 18, 2007
ECJ: temporal effects of judgment in Meilicke against Germany should not be limited – details
Apr 28, 2007
Company tax regimes of Swiss cantons exempting foreign profits incompatible state aid under EU-Switzerland Agreement
Mar 24, 2007
ECJ: hearing in case regarding Dutch withholding tax on outbound dividends
Mar 24, 2007
EU Commission requests Italy to implement the Interest and Royalties Directive correctly
Feb 24, 2007
EU Commission progresses infringement actions against Member States for discriminatory taxation of outbound dividends
Feb 24, 2007
EU Commission requests Italy not to apply a withholding tax on dividends paid to Netherlands parent companies
Feb 24, 2007
ECJ holds French withholding tax on outbound dividends incompatible with freedom of establishment
Jan 15, 2007
ECJ: previous UK ACT regime regarding outbound dividends compatible with EC fundamental freedoms (ACT IV GLO) – details
Jan 15, 2007
European Commission requests Belgium to terminate discriminatory taxation of inbound dividends
Aug 13, 2006
European Commission requests Belgium, Italy, Luxembourg, Netherlands, Portugal and Spain to terminate discriminatory taxation of outbound dividends
Aug 13, 2006
European Commission refers Italy and Luxembourg to ECJ for not implementing Directive amending EC Parent-Subsidiary Directive
Aug 13, 2006
European Commission decides that Luxembourg's preferential tax regime for 1929 holding companies constitutes incompatible state aid
Aug 13, 2006
European Commission requested Spain to end infringement to the EC Parent-Subsidiary Directive concerning the use of anti-abuse measures
Aug 13, 2006