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  5. Group taxation and Transfer Pricing
03.01.2021
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Group taxation and Transfer Pricing

Arm’s-length principle Mandatory transfer pricing documentation Country-by-country (CbC) report Who is required to prepare and file the CbC report? The deadline for filing the CbC report with the SRS Master and Local files in Latvia Requirements for preparing and filing mandatory transfer pricing documentation Local file submission requirements Master file submission requirements Other important information Simplified transfer pricing documentation Requirements for preparing and filing simplified transfer pricing documentation Advance pricing

Group consolidation is not permitted for tax purposes.Find out more on Transfer pricing, thin capitalisation and controlled foreign companies.

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