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Corporate income tax reform in Latvia Larisa Gerzova

By: Gerzova, Larisa.
Material type: TextTextSeries: IBFD's white papers.Publisher: Amsterdam IBFD 2018Description: 5 p.Subject(s): IMPUESTO DE SOCIEDADES | REFORMA | LETONIAOnline resources: Click here to access online Summary: The author provides a brief outline and analysis of the corporate income tax (CIT) reform in Latvia. The new CIT Law follows the Estonian CIT system, where CIT is paid on distributed profits. The classical system is abolished.
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Resumen.

The author provides a brief outline and analysis of the corporate income tax (CIT) reform in Latvia. The new CIT Law follows the Estonian CIT system, where CIT is paid on distributed profits. The classical system is abolished.

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