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Equity crowdfunding: the obstacles of the national regulation in Latvia
(Riga Graduate School of Law, 2022)
Crowdfunding is rather new, innovative and, since the global crises of 2008, a rapidly growing alternative financing instrument. As part of FinTech, it is a result of the interdisciplinary interaction of technology, ...
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 ...