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.

Identifying beneficial owners: mission (im)possible (2/43/20) (0)

23.10.2020

Practice

Providing information on the identity of a company’s ultimate beneficial owner (“UBO”) is still a hot topic even though plenty of rules, recommendations and guidelines have been issued. Read more..

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Can I refuse to work remotely? (3/43/20) (0)

23.10.2020

Practice

Under the present conditions, many employers are deciding to have their staff working remotely. Can a worker refuse this arrangement? Read more..

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How business trips differ from worker postings (2/42/20) (0)

15.10.2020

Practice

Businesses are increasingly struggling with the question of how a business trip is different from a worker posting. This article explores the main differences and criteria for distinguishing between the two concepts. Read more..

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Customs Union: new action plan approved (3/42/20) (0)

15.10.2020

Passed

On 28 September the European Commission announced a new action plan for the Customs Union aimed at making EU Customs smarter, more innovative and more efficient over the next four years. This article explores how these measures are to strengthen the significant role the Customs Union has to play. Read more..

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Ways of utilising tax losses arising before 2018 (2/41/20) (0)

09.10.2020

Practice

While the current corporate income tax (“CIT”) regime no longer recognises the concept of tax loss, the transition rules of the CIT Act allow companies to deduct tax losses arising before 2018 from the CIT charge on dividends, but this relief is available up to 2022. Let’s explore some aspects to consider before you can claim it. Read more..

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