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European Legal update: 23.12.2025. – 13.01.2026.
Legal assistant Eliza Belova compiled the material. Defence Regulation (EU) 2025/2643 establishing the European Defence Industry Programme and a framework of measures to ensure the timely availability and supply of defence products (‘EDIP Regulation’) Published: 29 December 2025 The Official Journal has published Regulation (EU) 2025/2643 of the European Parliament and of the Council of […]
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New transfer pricing rules in Latvia
Starting with the 2025 tax year, companies in Latvia will no longer be required to submit transfer pricing documentation (Local File, Master File) to the tax authority on an annual basis. This comes with a “but” – a new transfer pricing disclosure form will be introduced. No mandatory submission as of FY2025 Since 2018, Latvia […]
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Tax Stories: Aliia Roza
This is not my usual tax blog. I listened to the podcast below (The Shawn Ryan Show) and wanted to reflect on it a little. Here is the full podcast that I just listened to. It’s long (about 3.5 hours), but once I started listening to it, I couldn’t stop because I couldn’t believe my […]
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European Legal update: 09.12. – 23.12.2025
Legal assistant Nikola Cīparsone compiled the material. COMPETITION & REGULATORY Commission presents Code of Practice on marking and labelling of AI-generated content Published: 17 December 2025 The European Commission has begun developing a Code of Practice to facilitate compliance with Article 50 of the AI Act, which sets transparency requirements for providers and users of generative AI […]
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Tax Stories: A Christmas Story
Christmas often makes us pause and reflect. Not only on the birth of Christ or the beginning of everything. But also, for example, on the beginning of taxation. We also analyzed a scene from a film. About birth Have you ever wondered when and how taxes began? What problems were people trying to solve at […]