Changing over to paperless accounting (2/41/19) (0)

11.10.2019

Practice

In the age of digital economy, the business community needs to keep abreast of industry trends. In accounting, the trend is towards a paperless future, but this raises some questions. How do we go about this? What tools do we need? What legislation must we comply with? Read more..

Bullying in workplace: statute and case law (3/41/19) (0)

11.10.2019

Practice

Last week we wrote about emotional or psychological bullying against a worker. This article explores the legislation and recent case law dealing with emotional bullying. Read more..

Intragroup loan: tax authority’s ruling confirms cases where retained earnings do not need reducing (2/40/19) (0)

04.10.2019

Practice

After the corporate income tax (CIT) reform, loans to related parties may be taxable, raising the question of whether a loan can be made with no CIT implications. This article looks at a new ruling published by the State Revenue Service (SRS) explaining how to apply statutory exclusions. Read more..

Emotional bullying in workplace (3/40/19) (0)

04.10.2019

Practice

A favourable working environment is among the factors that drive staff productivity, but a worker may also face a consistently negative attitude to them in the workplace. As a result, the person may find it intolerable to be there. This article explores the forms and characteristics of emotional bullying and ways of fighting it. Read more..

CIT Act to be amended: permanent establishment (2/39/19) (0)

26.09.2019

Draft

We have informed our MindLink.lv subscribers about proposals for amending the Corporate Income Tax (CIT) Act. This article explores only proposals relating to a permanent establishment (PE). Read more..