Today’s business often spreads across several countries, making it difficult to tax business income properly. A key challenge for companies is to determine whether they have a permanent establishment (PE) abroad. The situation is complicated further by countries possibly applying different PE criteria and interpreting PE rules in their double tax treaties differently.

Electrical vehicles (EVs) are gaining traction. According to the Auto Association, Latvia set a record in new EV registrations in 2023: 8.8% of total registered new passenger vehicles were electrical. Episode 41 of our podcast features Viktorija Lavrova, a PwC tax manager, and Aleksandrs Afanasjevs, a tax consultant, explaining what tax aspects should be considered if a company buys an EV, and whether the employer can reimburse EV charging costs if it’s being used for private as well as business purposes.

While rules on platform work have yet to be passed, the legal frameworks of the EU lawmaker and of the Court of Justice of the European Union (CJEU) are living parallel lives. March 2024 saw new yet converging reference points from both directions, and the sharp-eyed reader can start wondering whether platform workers (food delivery couriers) are employees or self-employed.