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23 September 2021

The reasons why companies refinance their obligations are various – it can be the deterioration of the company’s financial situation or the desire to improve loan's conditions. However, for a refinancing transaction with a new creditor to be profitable, some aspects need to be considered.

/en-gb/publications/2021/why-companies-refinance-their-liabilities-and-ten-recommendations-on-doing-it-as-successfully-as-pos
10 September 2021

On 18 May 2021, the European Commission (EC) published the long-awaited Communication on Business Taxation for the 21st Century, which set out both the EC's short-term and long-term vision for the EU's tax policy agenda. The Communication proposed the introduction of a Debt Equity Bias Reduction...

/en-gb/publications/2021/new-winds-in-the-european-union-conditional-interest-deduction-on-retained-earnings
26 August 2021

Today, the implementation of corporate governance principles in the operation of companies is becoming a necessity, because it benefits not only the operational performance of the business but also its reputation and related technological progress and improvements.

/en-gb/publications/2021/86-of-surveyed-representatives-of-latvian-companies-admit-that-the-implementation-of-corporate-gove
17 August 2021

BDO Law managing partners Vita Liberte and Janis Zelmenis collaborate with Chambers and Partners in the development of Chambers Global Practice Guides: Doing Business In... 2021 for Latvian jurisdiction. The latest guide covers 45 jurisdictions, providing the latest legal information on...

/en-gb/publications/2021/global-practice-guides-doing-business-in-2021
02 August 2021

On 27 May this year, the Saeima accepted and on 23 June, the Covered Bonds Law came into force, which provides the introduction of a new type of securities - “covered bonds”.

/en-gb/publications/2021/in-latvia,-a-new-type-of-securities-covered-bonds
20 July 2021

During the warmer months of the year, employees plan vacations to take a break from their daily work for a while. In practice, however, there are often complaints that leave plans have not been implemented or that the employer does not agree with the employee's planned paid absence. To prevent...

/en-gb/publications/2021/employer-s-responsibilities-in-granting-vacation
16 July 2021

Space exploration started more than fifty years ago from small steps in satellites assembly. Fifty years ahead and the world observes a tremendous boost in space technologies and number of space missions. Future of space exploration has become closer to humanity like never before.

/en-gb/publications/featured-insights/the-billionaires-space-race
16 July 2021

Until now, if an entrepreneur committed a violation in the field of tax law, this was interpreted as an intentional act, namely, the presumption of guilt was applied. In April of this year, an important decision was made by the Constitutional Court, which will change this approach.

/en-gb/publications/featured-insights/making-mistakes-will-also-be-human-in-tax-law-violations
14 July 2021

In anticipation of the end of the covid period and a return to normal "new" life, companies are noticeably worried about the future. Various development scenarios can be predicted, but the need to attract funding will certainly remain. E. Ragels propose to consider a set of measures that will...

/en-gb/publications/featured-insights/how-to-attract-financing-to-a-company
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