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  • PricewaterhouseCoopers - MindLink Local services
    market to meet the needs of the evolving Latvian business scene Here are some of the services we offer Tax Risk Management Tax risk assessments Tax calculation reviews Transfer Pricing reviews and defence State Revenue Service rulings and appeals Tax Strategy and Advice Transaction structuring Reorganisation planning Tax advice Customs and international trade Tax Compliance EU customs excise and VAT requirements Corporate and personal taxes Corporate training Employment and Wealth

    Original URL path: http://mindlink.lv/en/mindlink/about_us/local/?_print=1 (2015-12-28)
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  • PricewaterhouseCoopers - MindLink Transfer pricing
    transfer pricing 2008 pdf This publication demonstrates that transfer pricing is a matter that is of fundamental importance to multinationals It is vital for every company to have a coherent and defensible transfer pricing policy which is responsive to the very real climate of change in which companies are operating The primary objective of transfer pricing TP rules is to ensure that the price applied to a transaction between two related parties two companies or a company and an individual matches the arm s length price i e a fair market price that would be applied to a similar transaction between two unrelated parties in similar circumstances The TP rules enable the revenue authorities to ensure that group companies resident in different countries do not transfer their income to a jurisdiction with a more favourable tax regime and double taxation is avoided If the price applied to goods or services purchased from a related party exceeds the market price or if the price applied to goods or services supplied to a related party is below market then the difference between the related party price and its market price must be added back to the company s taxable income several group companies or persons in one country do not transfer their profits to a company that is eligible for tax relief or has accrued tax losses In recent years the Latvian revenue authorities have increased their competence and resources available to identify any TP discrepancies during a tax audit This prompts taxpayers to think about TP policy and documentation to prove that their transfer prices are calculated by statutory methods and conform to market prices PricewaterhouseCoopers has been advising its clients on TP matters for several years including the development of corporate TP policy and documentation according to Latvian and international

    Original URL path: http://mindlink.lv/en/mindlink/about_us/global/transferpricing.html (2015-12-28)
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  • PricewaterhouseCoopers - MindLink VAT throughout the world
    which gives immediate and exclusive access to VAT rates rules and regulations in more than 70 territories throughout the world GlobalVatOnLine comprises both free areas and sections that are accessible to registered members only The free areas include news summaries information on VAT developments PwC services and publications plus easy access to our VAT experts around the world and VAT related links Registered members have the added benefit of exclusive

    Original URL path: http://mindlink.lv/en/mindlink/about_us/global/world_vat.html (2015-12-28)
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  • PricewaterhouseCoopers - MindLink Flash News
    for people to plan for change On our web site you will be able to access concisely worded summaries of proposed and actual changes in tax legislation in depth commentary on recent changes in tax business and accounting legislation discussion of how draft legislation may affect particular business situations discussions of European developments that may affect Latvia news archives offering the full history of earlier Flash News editions an efficient

    Original URL path: http://mindlink.lv/en/mindlink/products/flash_news/?_print=1 (2015-12-28)
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  • PricewaterhouseCoopers - MindLink Company Tax
    of the principal features of any Latvian tax Useful lists a large number of relevant and useful lists containing useful reference information for the busy professional All of these documents are carefully inter linked to make navigating MindLink a pleasant experience and any explanations readily available when needed You need look no further than this section for copies of all double tax treaties that Latvia has signed with other countries

    Original URL path: http://mindlink.lv/en/mindlink/products/company_tax/?_print=1 (2015-12-28)
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  • PricewaterhouseCoopers - MindLink Individuals
    each income type discussed both personal income tax and National Social Insurance rules are explained providing a comprehensive guide to registration requirements how to get a tax refund when to and when not to pay and many practical tips Further information on personal taxes in Latvia as it relates to corporate compliance is also included in the company tax section You can access them on National Social Insurance Personal income

    Original URL path: http://mindlink.lv/en/mindlink/products/individuals/?_print=1 (2015-12-28)
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  • PricewaterhouseCoopers - MindLink EU Corner
    legal tax and accounting issues that need to be considered now that Latvia is part of the EU If the site does not answer your question you are welcome to send it to us though questions or e mail them

    Original URL path: http://mindlink.lv/en/mindlink/products/eu_corner/?_print=1 (2015-12-28)
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  • PricewaterhouseCoopers - MindLink Questions
    proposed terms on line The answer will be released to you before or after receipt of your payment depending on the agreement we have reached PricewaterhouseCoopers practice is to prepare an answer and send it to you within 24 working hours or 3 working days but we will notify you if we anticipate any delay Your questions will be displayed on your company file together with all past questions and

    Original URL path: http://mindlink.lv/en/mindlink/products/questions/?_print=1 (2015-12-28)
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archive-lv.com, 2018-01-21