AAT is included in the Register of Enterprises investment evaluators list
Sorry, this entry is only available in Latvian.
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Transfer pricing: principles, methods and documentation requirements
TRANSFERTCENU REGULĒJUMS, NOTEIKŠANAS PRINCIPI, METODES UN DOKUMENTĀCIJAS PRASĪBAS
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Latvian transfer pricing documentation requirements
The amendments to the Taxes and Duties Act regarding the transfer pricing mandatory requirements, which will enter into force as of 1 January 2013 introduce new Section 15.2 “Taxpayer’s duty to submit information regarding the transactions with related parties”, which.…
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What is benchmarking study?
The article (in Latvian and Russian) briefly describes the requirements for the benchmarking study for the purposes of transfer pricing study.
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