Pillar Two Analysis:

Latvia

Lithuania and Latvia Updates to the GloBE Country Guides

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.

Latvian Parliament Adopts Law to Implement EU Minimum Tax Directive

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.

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