10.11.2017
Latviešu Русский
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Changes in accounting for deferred tax as at 31 December 2017 (3/45/17)

Accounting Tax CIT
Latvia has adopted a new corporate income tax (CIT) system effective from 2018. The new CIT treatment and rates will significantly change the amount of deferred tax recognised on the balance sheet as at 31 December 2017. This article explores some of these changes.

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