New year of study at PwC’s Academy

Can daily allowance be part of minimum pay? (1/35/15) (0)

27.08.2015

Practice

When posting workers to another EU member state, the employer must provide them with working conditions equivalent to those prevalent in the host country, including the minimum pay, maximum working hours, etc. After the Latvian Supreme Court ruled on case No. SKC-2425/2014 that a posting within the meaning of section 14 of the Labour Code is a business trip, the employer must pay workers’ business trip expenses, including daily allowances. This article explores whether daily allowances paid for a business trip can be treated as part of the minimum wage in the host country. Read more..

Transfer of social insurance contributions from another member state (2/35/15) (0)

27.08.2015

Practice

Our experience suggests that Latvian residents employed for a certain period in another member state could be paying mandatory national social insurance contributions there, even though under EU legislation they are subject to the Latvian social insurance system and should be paying mandatory contributions in Latvia under Latvian legislation. This situation arises because the person has not gone through all the formalities necessary to take out the A1 form. To address this problem, there are proposals for amending the National Social Insurance Act that lay down procedures for transferring mandatory social insurance contributions. This article takes a look at some of the proposed amendments. Read more..

New requirements for multinational groups (4) (3/35/15) (0)

27.08.2015

Practice

In our series of articles about the OECD’s BEPS Action 13, Guidance on the Implementation of Transfer Pricing Documentation and Country-by-Country Reporting , we have written about the guidelines for implementing the country-by-country report. This article explores a document known as the master file. Read more..

Qualifying members of a VAT group (1/34/15) (0)

20.08.2015

Practice

To continue our Flash News edition of 28 July 2015 about the joint cases C-108/14 and C-109/14 heard by the Court of Justice of the European Union (CJEU), this article explores the CJEU ruling on whether persons that are not legal entities can form a VAT group. Read more..

Benefits unavailable to inactive EU citizens in another member state (2/34/15) (0)

20.08.2015

Practice

Under a recent ruling by the Court of Justice of the European Union (CJEU) on case C-333/13, certain social benefits might not be available to economically inactive EU citizens who go to another member state solely to obtain social assistance. This article casts more light on the case and the CJEU ruling. Read more..

 
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