To explain in detail the application of the new provisions, the Latvian Ministry of Finance has prepared and submitted a project that can be found here (in Latvian): http://tap.mk.gov.lv/lv/mk/tap/?dateFrom=2016-10-11&dateTo=2017-10-11&text=ien%C4%81kuma+nodokl&org=0&area=0&type=0.

More information on our Latvian webpage: http://leinonen.lv/news/news-2017/regulation-on-application-of-new-corporate-income-tax-law-published-by-the-cabinet-of-ministers.