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Various information about taxes in Latvia.

Latvian company and holding regime
What is a Latvian holding company? Changes in legislation. Some characteristics of the Latvian holding company. Taxation of certain transactions (sale / purchase of shares, payment / receipt of dividends, payment for intellectual property)....
Advantages and disadvantages of microenterprise tax pay
Who can become a microenterprise tax payer? Criteria (requirements) to register as a microenterprise tax payer. In what cases it is advantageous to be the microenterprise tax payer? Disadvantages for the microenterprise tax payer and employees....
EORI number
How to get the EORI number in Latvia? In what cases the EORI number is required? Who has the right to request EORI number? The structure of Latvian EORI number. The use of the EORI number....
List of low tax and no tax countries
Which countries and territories in Latvia are considered low tax or no tax territories / countries. The so-called "black list"....
Direct taxes
Meaning. Main legislation. Payers. Taxable object. Types. Rates of some direct taxes. Aims. The most common tax reports. Double taxation, and direct taxes....
Changes of Law on micro-enterprises tax
Changes of Law on the micro-enterprises tax starting from Year, 2017. The tax rate, industries in which there is no right to use a regime of the micro-enterprises tax. Changes related with social insurance....
Indirect taxes
Meaning. Who must pay and transfer? The impact of indirect taxes on persons with different income. Taxable object. Classification. Types. Aim. The most common reports....
Most common taxes 2016
A summary of the changes related to most common taxes in the year 2016. Personal income tax, social tax, VAT, tax on micro enterprises....
Agreements on Avoidance of Double Taxation
List of countries. General content of the conventions. Why the conventions are necessary? How to apply tax reliefs, defined in the conventions?...

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