Browsing Rīgas Juridiskā augstskola / Riga Graduate School of Law by Author "Sauša, Jūlija"
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Comparative analysis of initiatives for taxation of the modern digital economy and the possible complexities arising from fundamental changes in existing taxation policies
Upītis, Andrejs (Riga Graduate School of Law, 2021)The digital economy is growing rapidly and the modern business concepts are moving even further and further away from ‘brick and mortar’ type of businesses. The modern tech companies no longer earn their greatest profits ... -
Effects of the Anti-Base Erosion Rules (Pillar Two) implementation on tax sovereignty
Breicis, Artūrs (Riga Graduate School of Law, 2023)Tax sovereignty is essential for a state to determine and collect its own taxation. However, this sovereignty is constrained by international tax law and the globalization of the global economy. The Organization for Economic ... -
An end to aggressive tax practices of MNEs? Evaluation of potential legal issues arising from implementation of the global minimum tax in the European Union
Lapsiņa, Elizabete-Lizete (Riga Graduate School of Law, 2023)Digitalisation of economy not only has brought rapid innovation but also significant changes to international business and tax framework. This has allowed many digitalised MNEs to shift profits to jurisdictions with low ... -
Enforcement of the creditor's claim rights in insolvency proceedings
Ulmane, Karlīna (Riga Graduate School of Law, 2023)This paper focusses on Insolvency Law in Latvia, emphasizing its role as a protective mechanism for all involved parties and addressing the relevant issues in the context of statute of limitations. While the Insolvency Law ... -
European Union’s approach to VAT taxation of crypto assets
Rempe, Dīns Ričards (Riga Graduate School of Law, 2023)In the past decade, Crypto assets have emerged as a relatively new and popular phenomenon. Cryptocurrencies and non-fungible tokens (NFTs) are the most commonly known Crypto assets. Cryptocurrencies are widely used for ... -
International taxation – tax avoidance, its effects and preventive measures
Ščepanika, Sabīne (Riga Graduate School of Law, 2022)Multinational Companies are using treaties between states to enter into schemes for tax avoidance and tax evasion. It is done by shifting profits to jurisdictions where is no tax or low tax, which is called “treaty shopping”, ... -
Investigating the borderline between illegal tax evasion and lawful tax planning under article 49 of TFEU (freedom of establishment principle)
Busarova, Polina (Riga Graduate School of Law, 2023)Aim of this research was to achieve a thorough analysis of what could be a borderline between illegal tax avoidance and lawful tax planning. Within the process of research some indicators to shape the borders of lawful tax ... -
Permanent establishment in corporate taxation in the digital era
Zingulis, Aksels (Riga Graduate School of Law, 2020)Digital economy has significantly grew in the past 15 years, and currently it already accounts for more than 50 percent of the whole market capitalization worldwide. There is no longer a need for physical place to generate ... -
Recovery of overdue tax payment in case of transfer of companies – regulation and problems
Klikičs, Toms (Riga Graduate School of Law, 2023)This thesis research how company transfers get evaluated in situations involving tax debt collection in the Republic of Latvia. Differences in techniques when evaluating the facts in public law and private law and if ... -
Social security benefits of migrant workers within the European Union in the context of freedom of movement of workers
Kamola, Linda (Riga Graduate School of Law, 2022)Labour migration within the EU, although has changed over the years, has existed for centuries. It is driven by changes in the geography of the EU, demand for cheap labour and individuals’ search for higher living ... -
Taxation of businesses operating digitally in the European Union
Zaharāne, Sindija (Riga Graduate School of Law, 2022)Over time the ways businesses operate and are able to reach their customers, have changed significantly. There is no more a need for a business to be physically present in the jurisdiction where their customers are located ... -
VAT treatment of virtual currencies in the European Union: regulatory challenges and proposals
Maņuka, Jeļena (Riga Graduate School of Law, 2022)Nowadays, the EU tax governance of virtual currencies is considered to be partial or incomplete. The research seeks to evaluate the contemporary VAT regime’s effectiveness in regard to virtual currency related operations ...