Key developments in tax, transfer pricing, corporate structuring and related business matters.
Practical insights into changes in tax regulation, effective transaction structures, related-party transactions, reorganizations, valuation, and tax administration practice.
Employee shares as a personnel motivation tool with effective tax advantages. Since 2021, Latvian private limited companies (SIA) have been able to issue different classes of shares.
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On 13 May 2026 the Court of Justice of the European Union (CJEU) ruled in Case C-603/24 “Stellantis Portugal” on whether a transfer pricing adjustment between related companies amounts to a service subject to value added tax (VAT).
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A letter from the SRS is not a formality For most companies, contact with the State Revenue Service (SRS) does not begin with a tax audit.
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On 21 May 2026, Advocate General Juliane Kokott of the Court of Justice of the European Union (CJEU) delivered her Opinion in Case C-203/25 “Neo Group” - a Lithuanian dispute over whether dividends paid to a Cypriot parent company qualified for an exemption from withholding tax.
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On 1 June, the Organisation for Economic Co-operation and Development (OECD) published a public consultation draft on proposed revisions to Chapter VII of the OECD Transfer Pricing Guidelines - the chapter dealing with intra-group services.
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By December this year, many Latvian companies that transact with related parties will, for the first time, have to file a Controlled-Transaction Report (KDP). Much has already been written about the KDP’s technical requirements, filing procedure and content.
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The most significant business decisions are rarely limited to tax, legal, or financial considerations alone.
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