Finan\u0161u ministrija<\/p>\n\n\n\n
Ceturtdien, 29.\u00a0septembr\u012b, finan\u0161u ministrs J\u0101nis Reirs un V\u0101cijas v\u0113stnieks Latvij\u0101 Kristians Helts (Christian\u00a0<\/strong>Heldt) parakst\u012bja protokolu, ar kuru groza V\u0101cijas Federat\u012bv\u0101s Republikas un Latvijas Republikas 1997.\u00a0gada 21.\u00a0febru\u0101ra l\u012bgumu par nodok\u013cu dubult\u0101s uzlik\u0161anas nov\u0113r\u0161anu attiec\u012bb\u0101 uz ien\u0101kuma un kapit\u0101la nodok\u013ciem.<\/p>\n\n\n\n Ar Protokolu tiks nodro\u0161in\u0101ta Latvijas un V\u0101cijas sp\u0113k\u0101 eso\u0161\u0101 nodok\u013cu l\u012bguma atbilst\u012bba Ekonomisk\u0101s sadarb\u012bbas un att\u012bst\u012bbas organiz\u0101cijas (OECD) apstiprin\u0101t\u0101 Nodok\u013cu b\u0101zes samazin\u0101\u0161anas un pe\u013c\u0146as p\u0101rneses (BEPS) nov\u0113r\u0161anas pas\u0101kumu pl\u0101n\u0101 noteiktajam minim\u0101lajam standartam, proti – aktivit\u0101t\u0113m Nr.6 (Nodok\u013cu konvenciju neatbilsto\u0161as izmanto\u0161anas nov\u0113r\u0161ana) un Nr.14 (Str\u012bdu iz\u0161\u0137ir\u0161anas uzlabo\u0161ana).<\/p>\n\n\n\n L\u012bguma preambula tiek izteikta jaun\u0101 redakcij\u0101, kas papildus dubultas nodok\u013cu uzlik\u0161anas un izvair\u012b\u0161an\u0101s no nodok\u013cu nomaksas nov\u0113r\u0161anai paredz ar\u012b nov\u0113rst nodok\u013cu l\u012bguma noteikumu neatbilsto\u0161u piem\u0113ro\u0161anu. Lai nodro\u0161in\u0101tu atbilst\u012bbu BEPS nov\u0113r\u0161anas pas\u0101kumu pl\u0101n\u0101 noteiktajam, l\u012bgums tiek papildin\u0101ts ar normu par atbilsto\u0161o korekciju veik\u0161anas pien\u0101kumu. T\u0101pat l\u012bgums tiek papildin\u0101ts ar normu, kas nov\u0113r\u0161 \u013caunpr\u0101t\u012bgu l\u012bguma izmanto\u0161anu. Savuk\u0101rt l\u012bgum\u0101 ietvert\u0101 norma par savstarp\u0113j\u0101s saska\u0146o\u0161anas proced\u016bru tiek papildin\u0101ta ar kompetento iest\u0101\u017eu pien\u0101kumu sniegt pazi\u0146ojumus viena otrai vai savstarp\u0113ji konsult\u0113ties par nodok\u013cu maks\u0101t\u0101ju iesniegumiem, ko t\u0101s neuzskata par pamatotiem.<\/p>\n\n\n\n Papildus tam tiek papla\u0161in\u0101ta l\u012bguma 13.panta (kapit\u0101la pieaugums) piem\u0113ro\u0161ana, kas nosaka papildu krit\u0113rijus, atbilsto\u0161i kuriem l\u012bgumsl\u0113dz\u0113ju jurisdikcij\u0101m ir ties\u012bbas uzlikt nodokli ien\u0101kumam no nekustam\u0101 \u012bpa\u0161uma sabiedr\u012bbu akciju atsavin\u0101\u0161anas.<\/p>\n","protected":false},"excerpt":{"rendered":" Ceturtdien, 29.\u00a0septembr\u012b, finan\u0161u ministrs J\u0101nis Reirs un V\u0101cijas v\u0113stnieks Latvij\u0101 Kristians Helts (Christian\u00a0Heldt) parakst\u012bja protokolu, ar kuru groza V\u0101cijas Federat\u012bv\u0101s Republikas un Latvijas Republikas 1997.\u00a0gada 21.\u00a0febru\u0101ra l\u012bgumu par nodok\u013cu dubult\u0101s uzlik\u0161anas nov\u0113r\u0161anu attiec\u012bb\u0101 uz ien\u0101kuma un kapit\u0101la nodok\u013ciem.<\/p>\n","protected":false},"author":1938,"featured_media":18977,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[23,71],"tags":[],"_links":{"self":[{"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=\/wp\/v2\/posts\/18978"}],"collection":[{"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=\/wp\/v2\/users\/1938"}],"replies":[{"embeddable":true,"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=18978"}],"version-history":[{"count":1,"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=\/wp\/v2\/posts\/18978\/revisions"}],"predecessor-version":[{"id":18979,"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=\/wp\/v2\/posts\/18978\/revisions\/18979"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=\/wp\/v2\/media\/18977"}],"wp:attachment":[{"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=18978"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=18978"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=18978"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}