Elza Gusāre

Associate, Tax & Customs


Latvian, English, Russian






About me

As an associate with the firm’s tax practice, my focus is mainly on customs and excise related issues. Additionally, my knowledge covers transfer pricing and other tax related questions.

Professional highlights

Customs and excise tax. Issues I can help with include classification of goods under EU Combined Nomenclature, preparation of binding rulings for customs and excise tax related questions, application of the EU customs code, and others.

Transfer pricing. I have participated in preparing transfer pricing documentation plus one of the few advance pricing agreements concluded with the Latvian State Revenue Service.

Support to NGOs. Together with the team I have been involved in several projects related to tax and customs issues concerning non-governmental organisations.

Academic background

  • Riga Technical University (LLB, LLM)


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