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.

VAT aspects of sharing economy (2) (2/25/19) (0)

21.06.2019

Practice

To pick up where we left off, this article explores the VAT treatment of the business conducted by a sharing economy platform. Read more..

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VAT aspects of sharing economy (1/24/19) (0)

14.06.2019

Practice

The role of the sharing economy is growing across Europe. Perhaps only a few of us had faced it earlier when booking an apartment with Airbnb, but now we can choose from a variety of services using the principles of the sharing economy. This article explores some of its VAT aspects. Read more..

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Unexpected overpayment of income tax in Electronic Declaration System (2/24/19) (0)

14.06.2019

Practice

Individuals preparing their annual income tax return this spring had to consider the changes made by the tax reform of 2018. Quite a few people preparing the tax return electronically were in for a surprise. Read more..

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European Single Electronic Format will change life of entities listed on regulated markets (1) (3/24/19) (0)

14.06.2019

Practice

We have recently heard a lot about the regulators’ and investors’ growing interest in processing financial data in a faster and better way, about financial statements in PDF being lengthy and unusable, nobody reading them, etc. The European Commission is holding up the European Single Electronic Format (ESEF) as a solution to these problems. From the financial year 2020 onwards, all entities listed on a stock exchange will be required to file their consolidated statements in a specified format using defined codes. Read more..

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