Tax law

Anri Leimanis

Латвия – новая низконалоговая юрисдикция EC


С 2013 года в Латвии вступил в силу новый налоговый режим для иностранных холдинговых компаний, который открыл уникальные возможности для иностранного бизнеса (в особенности бизнеса из стран СНГ) иметь компанию в стране Европейского союза с низкими налоговыми ставками.


Anri Leimanis

Russian – Latvian tax convention will enter into force in 2013


Tax convention between Russia and Latvia will enter into force On 1 January 2013. Main issues regulated by this tax convention:


Andrius Smaliukas

Small community taxation issues


From 1st of September 2012 a new Law on Communities of the Republic of Lithuania came into force, which introduced a new form of legal entity in Lithuania – a small community (SC). The aim of this Law …
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Laurynas Vaicekauskas

VAT Taxation of sale of land plots for construction


On July 5th, 2012 the Supreme Administrative Court of Lithuania has established, that the transactions of the sale of land used for the purpose of construction, which do not yet have their detailed plans (or their equivalent) as …
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Mikelis Ozolins

Latvia reduces tax rates


On 6 June, 2012, the Latvian official gazette published amendments to the Value Added Tax Act and Personal Income Tax Act.


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