Latvia
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  • CL - Classical system (dividend income is taxed at the shareholder level in the same way as other types of capital income (e.g. interest income)
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Please also refer to the Explanatory Notes on 'corporate and capital income tax' for more details
LatviaVariables collected
  • CL - Classical system (dividend income is taxed at the shareholder level in the same way as other types of capital income (e.g. interest income)
Other data characteristics
Please also refer to the Explanatory Notes on 'corporate and capital income tax' for more details
OECD Tax Database - Explanatory Noteshttp://www.oecd.org/tax/tax-policy/tax-database/corporate-and-capital-income-tax-explanatory-annex.pdf