GloBE Country Guide: Latvia


Status Draft Law
LawDraft Law of January 30, 2024.
Effective DateDate after Publication in Official Gazette.
IIRArticle 50 Postponement
UTPRArticle 50 Postponement
Filing DeadlinesInformation provision under Article 50 of the EU Minimum Tax Directive.
Safe HarboursNo

  1. Legislation
  2. General
  3. Differences to Model Rules
  4. Qualifying Domestic Minimum Top-Up Tax
  5. Administration and Filing
  6. Penalties

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