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Effects of the Anti-Base Erosion Rules (Pillar Two) implementation on tax sovereignty
(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 ...
Uncovering corporate tax avoidance and investigating multinational corporation financial strategies and the social consequences
(Riga Graduate School of Law, 2023)
This bachelor thesis’s aim is to analyze and research the problem of corporate tax avoidance and its social consequences. The main objectives will be to first of all, address and explain the theory of corporate tax in ...
Recovery of overdue tax payment in case of transfer of companies – regulation and problems
(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 ...
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
(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 ...
The legal unstoppability in money laundering schemes and its development due to the digital era regards offshores
(Riga Graduate School of Law, 2023)
The author chose to research this topic because of the unstoppability of money
laundering due to digitalization and globalization. On the one hand, it has created new paths
and ways on how to launder money, on the other ...
Investigating the borderline between illegal tax evasion and lawful tax planning under article 49 of TFEU (freedom of establishment principle)
(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 ...