{"version":"1.0","provider_name":"Leinonen Latvia","provider_url":"https:\/\/leinonen.eu\/lva","author_name":"Leinonen Latvia","author_url":"https:\/\/leinonen.eu\/lva\/news\/author\/leinonen-latvia\/","title":"Withholding tax on\u00a0transactions with non-residents &#8211; Leinonen Latvia","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"NZjNQwJC9J\"><a href=\"https:\/\/leinonen.eu\/lva\/news\/report-on-payments-made-to-non-residents\/\">Withholding tax on\u00a0transactions with non-residents<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/leinonen.eu\/lva\/news\/report-on-payments-made-to-non-residents\/embed\/#?secret=NZjNQwJC9J\" width=\"600\" height=\"338\" title=\"&#8220;Withholding tax on\u00a0transactions with non-residents&#8221; &#8212; Leinonen Latvia\" data-secret=\"NZjNQwJC9J\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n<\/script>\n","description":"In transactions with non-resident legal persons it is necessary to ascertain whether the remuneration of the transaction is subject to the withholding of the corporate income tax (hereinafter \u2014 the CIT). The following payments to non-resident legal persons are subject to the CIT withholding: 1) remuneration from management and advisory services \u2014 20 % of [&hellip;]"}