In our Flash News edition of 12 June 2018 we wrote about some of the rules of the Anti-Tax Avoidance Directive (2016/1164) that Estonia plans to pass into its Income Tax Act. When putting together the new CIT Act, Latvia allowed for the need to transpose the directive’s rules and made them applicable from 1 January 2018. In this article we take a look at how the directive has been passed into the CIT Act.
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