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Latvia - Latvia as a Holding Company Jurisdiction

Country:
Latvia
Author:
Z.G. Kronbergs
Issue:
European Taxation, 2015 (Volume 55), No 2/3
Published:
21 January 2015
This article examines aspects of the corporate tax system of relevance to holding companies, including the treatment of inbound income streams, transfer pricing, withholding taxes on outbound payments, interest, losses, group taxation and a notional interest deduction, mergers and demergers, company migration, Latvia’s tax treaty network and the tax rate and general tax climate, followed by a brief survey of non-tax issues.
 
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