Business operations in the Baltic states /

" ... is intended to provide U.S. and other foreign businesses interested in conducting operations in the Baltic countries with an overview of the laws governing business activity in each of Estonia, Latvia and Lithuania with an emphasis on the tax perspective."

Saved in:
Bibliographic Details
Main Author: Kivisaari, Jesse
Corporate Authors: Tax Management Inc, Bloomberg BNA
Other Authors: Kolts, Tõnu, Jansons, Zinta, Akermane, Zane, Balcius, Gintaras
Format: Online Continuing Resource
Published: Arlington, VA : Tax Management Inc., [2017]-
Series:Tax management portfolios ; 7025
Online Access:
Tags: Add Tag
No Tags, Be the first to tag this record!
Table of Contents:
  • Detailed analysis. Chapter 10: Estonia. 10:I. Estonia: The country, its people and economy
  • 10:II. Operating a business in Estonia
  • 10:III. Forms of doing business in Estonia
  • 10:IV. Principal taxes
  • 10:V. Taxation of domestic companies
  • 10:VI. Taxation of nonresidents: companies
  • 10:VII. Taxation of a branch
  • 10:VIII. Taxation of partnerships
  • 10:IX. Taxation of other business enterprises: sole proprietors
  • 10:X. Taxation of individuals: residents
  • 10:XI. Taxation of nonresidents: individuals
  • 10:XII. Estate, inheritance, transfer and gift tax
  • 10:XIII. Inter-company pricing
  • 10:XIV. Special provisions relating to tax haven operations
  • 10:XV. Avoidance of double taxation. Chapter 20: Latvia. 20:I. Latvia: the country, its people and economy
  • 20:II. Operating a business in Latvia
  • 20:III. Forms of doing business in Latvia
  • 20:IV. Principal taxes
  • 20:V. Taxation of domestic corporations
  • 20:VI. Taxation of foreign corporations
  • 20:VII. Taxation of a branch
  • 20:VIII. Taxation of partnerships
  • 20:IX. Taxation of other business entities
  • 20:X. Taxation of resident individuals
  • 20:XI. Taxation of nonresident individuals
  • 20:XII. Estate/inheritance/transfer and gift tax
  • 20:XIII. Inter-company pricing
  • 20:XIV. Special provisions relating to multinational corporations
  • 20:XV. Avoidance of double taxation
  • Chapter 30: Lithuania. 30:I. Lithuania: the country, its people and economy
  • 30:II. Operating a business in Lithuania
  • 30:III. Forms of doing business in Lithuania
  • 30:IV. Principal taxes
  • 30:V. Taxation of domestic corporations
  • 30:VI. Taxation of foreign corporations
  • 30:VII. Taxation of a branch
  • 30:VIII. Taxation of partnerships
  • 30:IX. Taxation of other business entities
  • 30:X. Taxation of individuals: residents
  • 30:XI. Taxation of nonresident aliens
  • 30:XII. Estate/inheritance/transfer and gift tax
  • 30:XIII. Intercompany pricing
  • 30:XIV. Special provisions relating to multinational corporations
  • 30:XV. Avoidance of double taxation
  • Working papers