Amendments to the Commercial Law: transactions with related persons

Thursday, November 2, 2017|Comments Off on Amendments to the Commercial Law: transactions with related persons

Amendments to the Commercial Law were adopted on 15 June 2017, stating, among other things, significant changes in relation to transactions with related persons. The amendments came into force on 13 July 2017. Until now [...]

Manufacturing functional models in Latvia

Wednesday, April 5, 2017|Comments Off on Manufacturing functional models in Latvia

Manufacturing functional models in Latvia There are many reasons why select Latvia as a place for establishing the manufacturing facilities for the production for the needs of the group. Among other advantages we may [...]

What is shared service center?

Monday, March 21, 2016|Comments Off on What is shared service center?

What is shared service center? A shared service center is specially created unit in the legal structure of  the companies group, to which a certain business function or several functions are transferred throughout the organization, [...]

Latvian transfer pricing documentation requirements

Saturday, March 21, 2015|Comments Off on Latvian transfer pricing documentation requirements

Latvian transfer pricing documentation requirements The amendments to the Taxes and Duties Act regarding the transfer pricing mandatory requirements, which entered into force on 1 January 2013 introduced new Section 15.2 “Taxpayer’s duty to submit [...]

Transfer pricing seminar on 4 March 2014

Wednesday, September 10, 2014|Comments Off on Transfer pricing seminar on 4 March 2014

AAT invites its customers and other interested at the  “Determination of arm’s length price for the needs of corporate income tax and VAT (transfer pricing)” seminar, which will be held 4 March 2014 at 10:00-16:00, in“Konventa Sēta” [...]

Selection of the legal form for doing business in Latvia

Friday, March 28, 2014|Comments Off on Selection of the legal form for doing business in Latvia

Selection of the legal form for doing business in Latvia Upon commencement of the business activity in Latvia the foreign companies, depending on intended business activity, should select the most appropriate legal form of business [...]