Просмотр RJA Bakalaura darbi / RGSL Bachelor Thesis по автору "Lapsiņa, Elizabete-Lizete"
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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
Lapsiņa, Elizabete-Lizete (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 ...