FOREIGN DIRECT INVESTMENT IN LATVIA
DOI:
https://doi.org/10.17770/iss2018.4260Keywords:
development, foreign direct investment, investments, reinvested earningsAbstract
The paper deals with foreign direct investment in Latvia. The investigated problem is investments made in the form of an investor in order to acquire a qualifying holding (ownership that represents at least 10% of ordinary shares or voting rights) in a company (direct investment enterprise). These include investments in equity and debt instruments. As the aim of this work, the author proposed researching literature and internet resources on the subject and drawing conclusions and suggestionsDownloads
References
Beņkovskis, K. (2001). Ārvalstu tiešās investīcijas Latvijā. https://www.bank.lv/komentari/403-publikacijas/averss-un-reverss/4566-arvalstu-tiesas-investicijas-latvija, sk.17.01.2018.
Funke, M., Strulik, H. (2006). Taxation, Growth and Welfare: Dynamic Effects of Estonia’s 2000 Income Tax Act. Finnish Economic Papers, vol. 19, no. 1, pp. 25–38. Retrieved 17.01.2018 from https://ideas.repec.org/a/fep/journl/v19y2006i1p25-38.html
Masso, J., Meriküll, J., Vahter, P., (2011). Gross Profit Taxation Versus Distributed Profit Taxation and Firm Performance: Effects of Estonia’s Corporate Income Tax Reform. Retrieved 17.01.2018 https://papers.ssrn.com/sol3/papers.cfm?abstract_id=1793143
Republic of Estonia Tax and Customs Board (2018). Taxation of profits in Estonia. Retrieved 17.01.2018 from https://www.emta.ee/eng/business-client/income-expenses-supply-profits/taxation-profits-estonia
Vecgaile, L. (2017). Ārvalstu tiešās investīcijas Latvijā: vakar, šodien, rīt. https://www.makroekonomika.lv/arvalstu-tiesas-investicijas-latvija-vakar-sodien-rit, sk.17.01.2018.
