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The Baltic Times: How will Global Minimum Tax impact companies in the Baltic?
Author: Aija Lasmane, Sorainen Tax partner What is Global Minimum Tax? On October 8, 2021 an agreement between OECD countries was reached on two work directions regarding business income taxation, of which: the first pillar relates to new profit-sharing rules, which aim to redistribute the surplus profits of large international groups to jurisdictions where consumers […]
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Taxes in a Nutshell 2024
Main comparative corporate tax principles for Estonia, Latvia and Lithuania. Available here: TAXES IN A NUTSHELL 2024
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Employee share option card
Tax risks and incentives related to employee share options in the Baltics. Available here: Employee share option card
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Transfer Pricing Card 2024
The most recent information on transfer pricing requirements in the Baltic States on the 2024 transfer pricing card. Available here: TRANSFER PRICING CARD 2024
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Transfer Pricing Card 2023
The most recent information on transfer pricing requirements in the Baltic States on the 2023 transfer pricing card. Available here: TRANSFER PRICING CARD 2023