11/11/2025 - RockBridge Legal

Why must the price comply with the arm’s length principle?

Transfer pricing has long affected not only international groups but also local companies. They have become a daily reality for Latvian businesses, especially in cases where a company cooperates with related parties: subsidiaries, board members, ultimate beneficial owners, relatives of officials, or foreign partners belonging to the same group. The arm’s length principle is one […]

When transfer pricing documentation becomes mandatory and what it means in practice

Transfer pricing often becomes relevant only when a company is suddenly asked for its justification or when the SRS sends a letter with questions about transactions with related parties. However, the law has long established when documentation is mandatory, when it must be submitted upon request, and when a simplified justification is sufficient. An important

When transfer pricing documentation becomes mandatory and what it means in practice Lasīt vairāk »

November 11, 2025

Why must the price comply with the arm’s length principle?

When transfer pricing documentation becomes mandatory and what it means in practice

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