Updates to the GloBE Country Guides for Latvia and Lithuania following the publication of their laws to implement Art 50 of the EU Minimum Tax Directive in the Official Gazette.
On June 6, 2024 the Latvian Parliament adopted in its final reading the “Law on ensuring the global minimum tax level of large groups of companies”, which implements the EU Global Minimum Tax Directive, with an Article 50 postponement.
On January 30, 2024, a draft law to implement the EU Minimum Tax Directive (and delay the application of the GloBE rules until 2030) was approved by the Latvian Cabinet of Ministers.
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