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| Author: | Birums, A. |
| Title: | Corporate taxation |
| Journal: | European Taxation
1997 : FEB, VOL. 37:2, p. 55-60 |
| Index terms: | COMPANIES TAXATION LATVIA |
| Language: | eng |
| Abstract: | Corporate taxation in Latvia is dealt with in this article on European taxation. Included are corporate income tax, social security contributions or payroll tax, capital tax, withholding taxes and value added tax (or VAT) On 5 November 1996, the Cabinet of ministers in Latvia approved a draft amendment to the law of enterprise income tax. It is expected the draft be approved before the end of 1996 by the Latvian parliament, the Saeima. |
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