Browsing RJA Bakalaura darbi / RGSL Bachelor Thesis by Subject "Tax law"
Now showing items 1-8 of 8
-
Challenges faced by multinational companies in tax planning strategy using transfer pricing
(Riga Graduate School of Law, 2024)This work will identify ways in which MNE's use their privileges, from financial opportunities to influence, to use Transfer pricing (TP) as a way to reduce tax payments, establishing subsidiaries in specially selected ... -
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 ... -
Fraudulent exploitations of value added tax policies
(2024)The research aims to provide a comprehensive understanding of missing trader intra-community VAT fraud within the European carbon market, shedding light on its implications for various sectors. Carbon trading VAT fraud, ... -
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 ... -
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 ... -
The principle of equality of economic opportunity in the regulatory frameworks underpinning European Union Member State income tax systems
(Riga Graduate School of Law, 2024)This bachelor thesis examines the legislative framework of income tax systems in the European Union (EU), with a specific focus on their impact on economic inequality. Income tax rates and systems in the EU vary among ... -
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 ... -
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 ...