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  • New Transfer Pricing Requirements in Latvia

New Transfer Pricing Requirements in Latvia

15 November 2018

On 25 October 2018 amendments to the Latvian law «On taxes and duties» were adopted concerning the new requirements for the preparation of Transfer Pricing (TP) documentation.

In our publication you will find information on:

  • Related parties
  • For which transactions and with whom TP  documentation is required
  • Requirements for master and local files
  • Contents of three-tiered TP documentation