Latvian Supreme Court seeks preliminary VAT ruling from EU Court (1/38/16) (0)

22.09.2016

Practice

The Latvian Supreme Court has asked the Court of Justice of the European Union (CJEU) to make a preliminary ruling on the sole trader L.Č. case. This article explores the key issues being addressed in this case. Read more..

Transfer pricing analysis documentation (2/38/16) (0)

22.09.2016

Practice

Section 15.2 of the Taxes and Duties Act specifies what information and documents a taxpayer must hold to be able to satisfy the tax authorities during a tax control process that his transfer prices for particular business activities have been carefully considered and are arm’s length. This article takes a look at how these statutory instructions can be applied in practice. Read more..

“Days With No Queues” and National Social Insurance Agency (3/38/16) (0)

22.09.2016

Practice

As part of the “Days With No Queues” event running from 19 to 23 September, over 80 central and local government agencies are advising individuals and entities about the use of e-services. This article takes a look at how the National Social Insurance Agency (NSIA) is involved in this event. Read more..

Customs developments (2) (1/37/16) (0)

15.09.2016

Passed

This article completes the one we posted last week. Read more..

Social cap set to rise (2/37/16) (0)

15.09.2016

Draft

Each year the Ministry of Welfare calculates the maximum amount of income that is subject to national social insurance contributions (the “social cap”) by reference to the actual monthly gross pay change index. This article takes a look at the proposed social cap for 2017 and how it is calculated. Read more..

 
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