News & Publications

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.

When Remote Work Creates Corporate Income Tax Risks. A Practical Example

The first part of this article set out the general principlesSee part 1 of this article (the general framework: types of PE, the 50% threshold and the commercial reason test, profit attribution and transfer pricing). 21); the OECD Council approved it on 18 November 2025.

Latvian Corporate Income Tax Amendments: Technical in Form, Substantive in Effect

On 9 July this year the Latvian Ministry of Finance opened the public consultation on draft law “Amendments to the Corporate Income Tax Law” (26-TA-85).

Transferring a Brand, Software or a Customer Base Within a Group: How to Justify the Price?

Imagine a situation: over several years, a company successfully develops its business. As a result, brand recognition is built, software and internal systems are developed, know-how is accumulated and a stable customer base is established.

When Remote Work Creates Corporate Income Tax Risks

Remote work has long outgrown its status as a temporary, pandemic-era fix and has settled in as a fully fledged model of work organisation. As a result, companies can bring in specialists regardless of where they are based, while employees can live and work where they choose.

How to set up a group structure effectively

A practical guide to setting up a group structure, separating risks and the related tax considerations. As a business grows, a single company often ends up holding several lines of business together with the related assets, functions and risks.

Different classes of shares in a SIA and the related tax considerations

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.

Is a transfer pricing adjustment a service for VAT purposes? The CJEU’s judgment in “Stellantis Portugal” (C-603/24)

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).

The tax authority requests documents. How should you respond?

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.

Can the tax authority challenge any holding structure? The Advocate General’s Opinion in “Neo Group” (C-203/25)

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.