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You are here: Australian Digital Collections / Classic Texts in Australian and International Taxation Law


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PART I. — GENERAL DESCRIPTION OF DIRECT-TAX SYSTEM1
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PART II. — TAXATION OF FOREIGN AND NATIONAL ENTERPRISES
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A. FOREIGN ENTERPRISES
   
1. DEFINITION AND GENERAL PRINCIPLES
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2. TAXATION OF CERTAIN KINDS OF INCOME
   
(a) Dividends
   
(b) Interest
   
(c) Directors’ Percentages
   
(d) Royalties for Use of Patents, Copyrights, Trade-marks, Secret Processes and Formula and Similar Income
   
(e) Rents from Real Estate, Mining Royalties and Similar Income
   
(f) Gain derived from the Purchase and Sale of Real Estate, Securities and Personal Property
   
(g) Salaries, Wages, Commissions and Other Remuneration for Services
   
(h) Income from a Trust
   
(i) Income from carrying on a Business or Industry
   
B. NATIONAL ENTERPRISES
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PART III. — METHODS OF ALLOCATING TAXABLE INCOME
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Annex


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(h) Income from a Trust

The question of taxing trusts does not arise in Latvia, the law not recognising these institutions.

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