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Now showing items 11-13 of 13
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 ...
Cryptocurrency and its taxation
(Riga Graduate School of Law, 2022)
Since 2008, the emergence of the cryptocurrency market has had a considerable influence on the financial sector and the economy as a whole, including the rise of blockchain technology and the production and presence of new ...
Taxation of businesses operating digitally in the European Union
(Riga Graduate School of Law, 2022)
Over time the ways businesses operate and are able to reach their customers, have changed significantly. There is no more a need for a business to be physically present in the jurisdiction where their customers are located ...