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Dear clients and
cooperation partners,
Transfer pricing is a major focus area of
the tax authorities in the Baltic States, so that many companies face a
situation where transfer pricing issues may lead to complex disputes with
the tax authorities and undesirable tax surcharges. This means that
transfer pricing policies and practices need to be carefully designed and
monitored.
We acknowledge your need to be up to date
with the latest developments in this tax area in order to be fully
compliant with regulatory requirements. To help you navigate the
complexities, we have prepared and are pleased to share with you the Baltic
Transfer Pricing Card 2014 on transfer pricing
regulations in the Baltic States.
We are also glad to draw your attention
to our recent article discussing
the main differences in transfer pricing regulations and practices between
Latvia, Lithuania and Estonia.
Note that since 1 January 2013 Latvian
companies must prepare transfer pricing documentation if
their revenues exceed EUR 1.43 million and related party transactions
exceed EUR 14,300.
Are you sure that your
company would pass a transfer pricing audit?
To learn from other
companies’ experience, you are welcome to attend our conference on 12 June 2014
where we will discuss transfer pricing disputes among other
topics.
SORAINEN transfer pricing services are
developed so as to minimise potential tax risks for your business
in the Baltic States:
- preparing transfer pricing
documentation including benchmarking
studies with the same databases as are used by the tax
authorities;
- developing and implementing transfer
pricing policy;
- review of existing
company transfer pricing policies and documentation plus risk
evaluation;
- managing the
“effective tax rate”;
- developing market entry
strategies and tax structuring;
- permanent establishment risk
evaluation;
- withholding tax and other direct
tax optimisation;
- advance ruling
requests;
- requests for Advance Pricing
Agreements (APA);
- tax and customs
disputes at all levels;
- tax due diligence and
tax compliance reviews.
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