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Significant Transfer Pricing Changes in Latvia: What Companies Need to Know for 2025–2026 Transfer Pricing

As of 01.01.2026, amendments to the Law on Taxes and Duties will come into force. Their purpose is to simplify transfer pricing documentation requirements and reduce the administrative burden on taxpayers. The amendments relate to transactions conducted from the reporting year 2025 onwards.

Kaspars Strazds
| 2 min read | 20 Sep 2026

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