Maksuküsimus: 526

Eesti emaettevõte annab Läti tütarettevõttele laenu. Kas intresside maksustamisel tuleks aluseks võtta Eesti tulumaksuseadus või lähtuda Läti ettevõtte tulumaksuseadusest §3 lg 4 p 3?
§3
(4) In respect of non-residents, the object on which tax shall be imposed is income obtained in Latvia from entrepreneurial activity or related activity. Tax shall be deducted from payments as are paid by residents and permanent representative offices to non-residents if personal income tax has not been deducted from such payments. Enterprise income tax shall be deducted from the following: 3) interest payments: if the payer and recipient thereof are affiliated undertakings or persons – 10 per cent of such payments;