GloBE Country Guide: Latvia

Summary

Status	Enacted Law
Law	On June 20, 2024, the Latvian global minimum tax law was published in the Official Gazette.
Effective Date	Date after Publication in Official Gazette (June 21, 2024)
IIR	Article 50 Postponement
UTPR	Article 50 Postponement
QDMTT	No
Filing Deadlines	Information provision under Article 50 of the EU Minimum Tax Directive.
Safe Harbours	No

Legislation
General
Differences to Model Rules
Qualifying Domestic Minimum Top-Up Tax
Administration and Filing
Penalties

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Lee Hadnum

Lee is a qualified Chartered Accountant and Chartered Tax Adviser. A former Senior Tax Analyst at Bloomberg Tax, Lee began his career in Ernst & Young's Entrepreneurial Services department and has 20 years of international tax planning experience. Lee's books have been recommended by The Times, The Guardian and The Telegraph.

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