Tax facts 2012 Corporate income tax • Withholding taxes • Value added tax • Customs and excise duties • Capital gains • Natural resources tax • Property taxes and property transfer taxes • Tax on lotteries and games of chance
LATVIA
*Taxes on income
Corporate income tax
Includes Latvian companies and permanent establishments of foreign companies and any other entities deriving business income in Latvia. A company is deemed to be resident in Latvia if it is established under Latvian law. Resident companies are taxed on their worldwide income; non-resident companies are taxed on income and ga
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