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(b) OTHER KINDS OF ENTERPRISE

There are no special rules for assessing the profits of insurance companies, transport enterprises, gas, light and power enterprises, telegraph and telephone companies, or mining enterprises, and what was said before concerning allocation methods and the apportionment of profits between branch and parent enterprise applies to foreign enterprises of these various kinds which have establishments or installations in Latvia.

Although not concerned with the allocation of profits, it may be noted that the method of calculating patente tax in the case of banks and insurance companies is not the same as that in force for other enterprises (see page 290).

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