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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 ...
Comparative analysis of initiatives for taxation of the modern digital economy and the possible complexities arising from fundamental changes in existing taxation policies
(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 ...