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Latvia: Domestic Corporate Taxation

Withholding Taxes

There are no withholding taxes on domestic dividend, interest and royalty payments. Under the Parent/Subsidiary Directive, dividends paid to connected corporate recipients in the EU (minimum 10% shareholding) are also exempt.

A 5% withholding tax applies to payments of interest and royalties made to connected corporate recipients in the EU, but under the Interest and Royalties Directive such payments will be exempt from 2013.

 

 

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