Flash News

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Flash News is the latest information on proposed and effective changes in tax and business legislation. We aim to save you time by monitoring the latest developments and bringing key points to your attention. If you wish to receive our free weekly Flash News summarising the latest Latvian tax and business developments by e-mail, please register at mindlink@lv.pwc.com.

Different rules for assessing related-party transactions (2/50/18) (0)

14.12.2018

Practice

This article offers an overview of assessing related-party transactions and disclosing information according to the new corporate income tax (CIT) payment regime and the revised transfer pricing (TP) documentation standard. Read more..

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Is athlete employee? (2) (3/50/18) (0)

14.12.2018

Practice

This article completes what we wrote last week. Read more..

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Personal income tax changes in 2018 (1/49/18) (0)

07.12.2018

Passed

Waiting for Parliament to endorse the latest amendments to the Personal Income Tax (PIT) Act, this article explores some of the rules on charging and reporting PIT that came into force in late 2018. Read more..

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Amendments to Labour Code (2/49/18) (0)

07.12.2018

Passed

The Labour Code has been amended with effect from 28 November 2018 to make a number of important changes. This article explores some of the new procedures affecting employers and employees. Read more..

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Is athlete employee? (1) (0)

07.12.2018

Practice

Increasingly more Latvian athletes are achieving great results and recognition that makes Latvia famous around the world. They might have entered into contracts with their clubs in Latvia as self-employed persons, but this raises some questions. Is the athlete a self-employed person or an employee? What form does the legal relationship take? This article explores the form and its legal and tax implications. Read more..

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