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Analysis of excise duties on alcohol and alcoholic beverages and its harmonisation in the Baltic States
(Riga Graduate School of Law, 2020)
The thesis concerns the excise taxes on alcohol and alcoholic beverages in the European Union and the Baltic States. This paper aims to examine whether alcohol taxation and the Council Directive 92/93/EEC and Council ...
Competitiveness of the legal and tax framework of employee stock options in Latvia
(Riga Graduate School of Law, 2020)
As evidenced by prior research, an attractive legal and tax framework to enterprises and employees can have a positive effect on the entrepreneurial activity in a country and consequently - the economy. The necessity of ...
Permanent establishment in corporate taxation in the digital era
(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 ...
An analysis of corporate income tax avoidance criminalization within the European Union
(Riga Graduate School of Law, 2020)
Several studies have reported that tax avoidance is used mostly by multinational companies where, by structured schemes and jurisdiction arbitrage, profits are shifted. Consequently, no or little taxes on significant incomes ...
Exploitation of cryptocurrencies as a tool for tax evasion: technological and regulatory issues
(Riga Graduate School of Law, 2020)
Tax evasion is a crime that harms the national economies, society and indirectly affects all the residents of each state. Now that after a long time of international efforts the traditional tax evasion tools have eventually ...