{"id":19641,"date":"2022-12-16T09:28:35","date_gmt":"2022-12-16T07:28:35","guid":{"rendered":"https:\/\/zurnalsiepirkumi.lv\/?p=19641"},"modified":"2022-12-19T13:13:39","modified_gmt":"2022-12-19T11:13:39","slug":"es-padome-apstiprina-direktivu-par-globala-minimala-nodoklu-limena-noteiksanu-starptautiskajam-uznemumu-grupam","status":"publish","type":"post","link":"https:\/\/zurnalsiepirkumi.lv\/?p=19641","title":{"rendered":"ES Padome apstiprina direkt\u012bvu par glob\u0101la minim\u0101l\u0101 nodok\u013cu l\u012bme\u0146a noteik\u0161anu starptautiskaj\u0101m uz\u0146\u0113mumu grup\u0101m"},"content":{"rendered":"\n<p>Finan\u0161u ministrija<\/p>\n\n\n\n<p>Ceturtdien, 15. decembr\u012b, Eiropas Savien\u012bbas (ES) &nbsp;Padom\u0113 tika apstiprin\u0101ta Padomes Direkt\u012bva par glob\u0101la minim\u0101l\u0101 nodok\u013cu l\u012bme\u0146a noteik\u0161anu starptautiskaj\u0101m uz\u0146\u0113mumu grup\u0101m Savien\u012bb\u0101. Ar direkt\u012bvu ES l\u012bmen\u012b tiek ieviests starptautisk\u0101s uz\u0146\u0113m\u0113jdarb\u012bbas nodok\u013cu reformas 2. p\u012bl\u0101rs. Par t\u0101 pamatelementiem 140 valstis un jurisdikcijas (tai skait\u0101 Latvija) pan\u0101ca vieno\u0161anos Ekonomisk\u0101s sadarb\u012bbas un att\u012bst\u012bbas organiz\u0101cijas (OECD) Iek\u013caujo\u0161\u0101s platformas 2021.&nbsp;gada 8. oktobra san\u0101ksmes laik\u0101 un t\u0101 Paraugnoteikumi tika saska\u0146oti&nbsp; 2021.&nbsp;gada 20.&nbsp;decembr\u012b.<\/p>\n\n\n\n<p>Jaunie noteikumi samazin\u0101s uz\u0146\u0113mumu ien\u0101kuma nodok\u013ca b\u0101zes samazin\u0101\u0161anas un pe\u013c\u0146as p\u0101rneses risku, un tiks mazin\u0101ta agres\u012bva nodok\u013cu konkurence starp valst\u012bm. Direkt\u012bva attieksies uz jebkuru lielu Latvijas uz\u0146\u0113mumu grupu vai starptautiskas uz\u0146\u0113mumu grupas meitas uz\u0146\u0113mumu Latvij\u0101, kuru grupas apgroz\u012bjums gad\u0101 p\u0101rsniegs 750 miljonus eiro. Noteikumi nodro\u0161in\u0101s, ka \u0161\u0101du grupu uz\u0146\u0113mumi samaks\u0101 nodokli vismaz 15% l\u012bmen\u012b no pe\u013c\u0146as.<\/p>\n\n\n\n<p>J\u0101atz\u012bm\u0113, ka diskusiju gait\u0101 OECD l\u012bmen\u012b Latvija ir pan\u0101kusi \u012bpa\u0161us noteikumus, kas iek\u013cauti ar\u012b direkt\u012bv\u0101, \u0146emot v\u0113r\u0101 Latvij\u0101 sp\u0113k\u0101 eso\u0161o uz\u0146\u0113mumu ien\u0101kuma nodok\u013ca modeli. Saska\u0146\u0101 ar to nodoklis maks\u0101jams pe\u013c\u0146as sadales br\u012bd\u012b. Direkt\u012bv\u0101 tiek noteikts, ka Latvijas uz\u0146\u0113mumiem \u0161is minim\u0101lais nodok\u013ca apm\u0113rs par konkr\u0113to taks\u0101cijas gadu b\u016bs j\u0101sasniedz \u010detru gadu laik\u0101.<\/p>\n\n\n\n<p>\u0145emot v\u0113r\u0101, ka, p\u0101r\u0146emot direkt\u012bvu, b\u016bs nepiecie\u0161ams veikt b\u016btiskas izmai\u0146as nodok\u013cu regul\u0113jum\u0101, k\u0101 ar\u012b to, ka direkt\u012bv\u0101 ir iek\u013cautas da\u017e\u0101das atk\u0101pes un p\u0101rejas noteikumi, Finan\u0161u ministrija pl\u0101no organiz\u0113t diskusijas ar sadarb\u012bbas partneriem un uz\u0146\u0113m\u0113ju organiz\u0101cij\u0101m, lai rastu optim\u0101l\u0101ko risin\u0101jumu jaunajam regul\u0113jumam.<\/p>\n\n\n\n<p>Direkt\u012bvu nacion\u0101lajos ties\u012bbu aktos j\u0101p\u0101r\u0146em l\u012bdz 2023. gada 31. decembrim.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ceturtdien, 15. decembr\u012b, Eiropas Savien\u012bbas (ES) \u00a0Padom\u0113 tika apstiprin\u0101ta Padomes Direkt\u012bva par glob\u0101la minim\u0101l\u0101 nodok\u013cu l\u012bme\u0146a noteik\u0161anu starptautiskaj\u0101m uz\u0146\u0113mumu grup\u0101m Savien\u012bb\u0101. <\/p>\n","protected":false},"author":1938,"featured_media":19640,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[71],"tags":[],"_links":{"self":[{"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=\/wp\/v2\/posts\/19641"}],"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=19641"}],"version-history":[{"count":1,"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=\/wp\/v2\/posts\/19641\/revisions"}],"predecessor-version":[{"id":19642,"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=\/wp\/v2\/posts\/19641\/revisions\/19642"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=\/wp\/v2\/media\/19640"}],"wp:attachment":[{"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=19641"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=19641"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=19641"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}