Latvia as a Holding Company Jurisdiction

Journal
Latvia
European Taxation 2015 (Volume 55), No. 2/3
This article examines aspects of the corporate tax system of relevance to holding companies, including the treatment of inbound income streams, transfer pricing, withholding taxes on outbound payments, interest, losses, group taxation and a notional interest deduction, mergers and demergers, company migration, Latvia’s tax treaty network and the tax rate and general tax climate, followed by a brief survey of non-tax issues.