A share premium represents an amount that is paid in addition to the nominal value of a share but is not credited to share capital. The face value rarely represents the true value, so a share premium helps the company set a fair payment for its shares and reflect their true value in various share dealings.
Our Flash News editions of 14 May 2019 and 21 May 2019 looked at the significance of working capital in a company’s business. This article explores when and why we need to assess working capital in a transfer pricing analysis.
During its lifetime a company often has to adapt to new circumstances arising from its internal changes or external changes such as legislative amendments. The first thing that comes to mind when hearing the word “reorganisation” is change, something different, something being transformed, rebuilt, or improved. And that makes sense because a reorganisation means substantial changes in the company that are commonly undertaken to simplify or change the group structure, to expand its business, or, conversely, to split off lines of business.
Latvia has offered a temporary residence permit (TRP) in exchange for investment for many years. A number of businessmen and investors found this to be an attractive proposition, as it allowed them to successfully start or continue their business in Latvia and freely travel across Europe. As is often the case, however, the devil is in the details. The question of taxes can ruin your business plan and form a basis for cancelling your TRP.
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