Add Papers Marked0
Paper checked off!

Marked works

Viewed0

Viewed works

Shopping Cart0
Paper added to shopping cart!

Shopping Cart

Register Now

internet library
Atlants.lv library
FAQ

Great deal: today with a discount!

Regular price:
3,49
You save:
0,59 (17%)
Discounted price*:
2,90
Purchase
Add to Wish List
ID number:545879
Evaluation:
Published: 13.06.2018.
Language: English
Level: College/University
Literature: 6 units
References: Not used
Time period viewed: 2006.g. - 2016.g.
Table of contents
Nr. Chapter  Page.
  Taxation in Latvia   
  Duties   
  Taxes   
  Social security tax   
Extract

Dividends
Payments of dividends between domestic companies are not subject to corporate income tax. Dividends paid to a legal entity – a resident of a European Union member state or a resident of the European Economic Area – are exempt from taxation. Dividends paid to a legal entity outside the European Union or the European Economic Area, are subject to a 10% tax payable at the time of their payment. Dividends paid to low-tax countries are subject to 15% or 30% tax in case of emergency dividends.
Reporting
The tax year is either the calendar year or may differ from the calendar year if so stipulated by a company’s charter. That is, the tax year corresponds with the financial year of the company. Generally, the tax year for corporate income tax purposes may not exceed 12 months.
However, in the year of incorporation the tax year may last less or more than 12 months, but not more than 18 months.

Author's comment
Load more similar papers

Send to email

Your name:

Enter an email address where the link will be sent:

Hi!
{Your name} suggests you to check out this Atlants.lv paper on „Taxation in Latvia”.

Link to paper:
https://eng.atlants.lv/w/545879

Send

Email has been sent

Choose Authorization Method

Email & Password

Email & Password

Wrong e-mail adress or password!
Log In

Forgot your password?

Draugiem.pase
Facebook
Twitter

Not registered yet?

Register and redeem free papers!

To receive free papers from Atlants.com it is necessary to register. It's quick and will only take a few seconds.

If you have already registered, simply to access the free content.

Cancel Register