Leasing personnel to Austria by foreign companies is subject to a withholding tax (WHT) of 20% in Austria. The payer must deduct this WHT at source and transfer it to the competent...

On 1 January 2021 new tax laws, including new VAT rules and amendments to the existing tax laws entered into force in Latvia. The most important changes include the introduction of...

Limited liability companies often need to raise capital to expand their business, enter new markets or invest in R&D. While the financing options are numerous, each choice come...