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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 ...
Digital age and corporate taxation. European Union on the way to create a unilateral digital taxation regime
(Riga Graduate School of Law, 2019)
The digitalization of the economy has rapidly changed the outlook of the business models today. It is no longer necessary for an entity to be located within a country to generate enormous amounts of revenues deriving from ...
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 ...