AmCham Tax Working group has created a proposal to address the disparate tax burden on foreign investors who are natural persons receiving dividends but cannot apply double tax treaty benefits due to the new corporate tax system implemented in Latvia since 2018. On March 3, 2022 AmCham addressed the Ministry of Finance with its proposal.

To view the proposal (LV)
To view the proposal (ENG)

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PwC

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Matiss Kukainis, Partner at Spigulis & Kukainis