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Old versus new tax havens: the implications thereof seen today
(Riga Graduate School of Law, 2018)
The thesis will answer the research question of whether the legal and business structure and the views on tax havens have changed after 2008 compared to today and the peculiarities thereof impacting today's businesses and ...
Allotment of tax advantages related to personal and family situation of cross-border workers in the European Union
(Riga Graduate School of Law, 2018)
The aim of the thesis is to examine which EU Member State has the obligation to provide cross border worker with tax advantages related to a personal and family situation in the European Union and whether Schumacher doctrine ...
The legal framework of the e-commerce taxation in EU
(Riga Graduate School of Law, 2018)
The thesis examines the mechanism of the current legal regulation of relations in the field of e-commerce taxation in the Republic of Latvia and formulates proposals for eliminating gaps and shortcomings in the legal ...
Building a fair, competitive and stable tax system in Latvia
(Riga Graduate School of Law, 2018)
This master thesis is devoted to the role of tax advisers (lawyers, accountants, financial advisors) in building a fair tax system in Latvia in the context of the latest anti-money laundering requirements, Tax Reform in ...