Orbitax Tax News & Alerts
Latvia's Tax news & updates from Orbitax and partners
Latvia Tax News
Amendments to Corporate Income Tax Law enacted
Changes to list of tax havens approved
Treaty between Latvia and Mexico enters into force
Government Council adopts amendment to exit tax provisions on capital gains to implement National Grid Indus decision
Treaty between Latvia and Morocco enters into force
Court of First Instance Bruges decides that non-deductible part of the foreign dividend deduction can be included in loss carry-forward
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
Treaty between Latvia and Russia enters into force
Budget for 2013 adopted
Transfer pricing documentation and APA's
Latvian PEs of non-treaty persons
Netherlands Supreme Court decides that Dutch thin capitalization provisions in the case of financing companies are not incompatible with ICCPR and ECHR
Court of First Instance Leuven decides that fine imposed by European Commission due to violation of EC competition law is not deductible
Supreme Court decides interest paid on debt-claim towards low-taxed group company resulting from transfer of immovable property not deductible
Protocol to treaty between China (People's Rep.) and Latvia
Changes to list of tax havens approved
Changes to list of tax havens approved
Treaty between Latvia and Korea (Rep.) will enter into force
Taxation of interest – amendments to Corporate Income Tax Act adopted
Dutch dividend withholding tax exemption extended to certain EEA countries
ECJ: Cobelfret extended to domestic situations and potentially to dividends received from third countries
ECJ: Netherlands' non-exemption of dividends paid to certain EEA countries from withholding tax found incompatible with EEA Agreement
ECJ finds Finnish dividend withholding tax regime incompatible with EC freedom of establishment
European Commission refers Germany to ECJ over taxation of outbound dividends
Treaty between Latvia and Kuwait initialled
Treaty between Latvia and Korea (Rep.) ratified
Amendments to tax laws published
Treaty between Latvia and Morocco ratified
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
Preliminary ruling requested from ECJ regarding Belgian anti-abuse provision concerning exceptional and gratuitous advantages
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