Latvia Tax News
Treaty between Kuwait and Latvia enters into force
27 June 2013
Netherlands selective tax exemption for public companies partially carrying out economic activities terminated
27 June 2013
Multilateral action between United Kingdom, France, Germany, Italy and Spain to counter tax evasion
24 June 2013
Withholding tax under EU Savings Directive to be abolished
24 June 2013
Finnish Supreme Administrative Court rules on imputation credit for dividends received from a group's parent company in UK
24 June 2013
Heavy restrictions on capital movements enter into force
6 May 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
6 May 2013
Amendments to Corporate Income Tax Law enacted
6 May 2013
Changes to list of tax havens approved
6 May 2013
Treaty between Latvia and Mexico enters into force
4 May 2013
Treaty between Latvia and Morocco enters into force
4 May 2013
Government Council adopts amendment to exit tax provisions on capital gains to implement National Grid Indus decision
4 May 2013
Court of First Instance Bruges decides that non-deductible part of the foreign dividend deduction can be included in loss carry-forward
25 March 2013
Treaty between Latvia and Russia enters into force
9 February 2013
Budget for 2013 adopted
9 February 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
9 February 2013
Latvian PEs of non-treaty persons
14 October 2012
Transfer pricing documentation and APA's
14 October 2012
Netherlands Supreme Court decides that Dutch thin capitalization provisions in the case of financing companies are not incompatible with ICCPR and ECHR
3 September 2012
Supreme Court decides interest paid on debt-claim towards low-taxed group company resulting from transfer of immovable property not deductible
29 July 2012
Court of First Instance Leuven decides that fine imposed by European Commission due to violation of EC competition law is not deductible
29 July 2012
Protocol to treaty between China (People's Rep.) and Latvia
25 July 2012
Changes to list of tax havens approved
5 March 2010
Changes to list of tax havens approved
19 February 2010
Treaty between Latvia and Korea (Rep.) will enter into force
20 January 2010
Taxation of interest – amendments to Corporate Income Tax Act adopted
21 December 2009
Dutch dividend withholding tax exemption extended to certain EEA countries
16 September 2009
ECJ: Netherlands' non-exemption of dividends paid to certain EEA countries from withholding tax found incompatible with EEA Agreement
16 July 2009
ECJ finds Finnish dividend withholding tax regime incompatible with EC freedom of establishment
16 July 2009
ECJ: Cobelfret extended to domestic situations and potentially to dividends received from third countries
16 July 2009