Latvia’s New CFC Rules

Journal
Author
Kronbergs, Z.G.
Country
Latvia
Published Date
Issue
European Taxation 2019 (Volume 59), No. 7
FormatPDF
EUR
45
| USD
50 (VAT excl.)

In this note, the author outlines Latvia’s new CFC legislation, which was enacted in the course of implementing the EU Anti-Tax Avoidance Directive (2016/1164).