On 9 May 2018 the State Revenue Service (SRS) posted on their website an advance ruling on the tax treatment of a company’s expenditure on refurbishing a building and redecorating premises when leasing the property from the company’s shareholder. This article explores the opinion expressed in the ruling as well as some aspects of tax treatment that are not covered by the ruling but should still be taken into account.
Full content available to subscribers only.
Silver level subscribers have access to full content, including articles and archive, useful resources, as well as subscribers have an opportunity to ask questions to PwC consultants.
For Bronze level subscribers and Free trial users access to certain sections of MindLink.lv will be limited.
Detailed information in section "Subscribe".
Subscribe
Sign in