dc.contributor.advisor | Sauša, Jūlija | EN |
dc.contributor.author | Busarova, Polina | |
dc.contributor.other | Riga Graduate School of Law | EN |
dc.date.accessioned | 2023-09-01T10:14:06Z | |
dc.date.available | 2023-09-01T10:14:06Z | |
dc.date.issued | 2023 | |
dc.identifier.uri | https://dspace.lu.lv/dspace/handle/7/62031 | |
dc.description.abstract | 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 planning were found, however, by the end of the day it was understood that in the international tax law landscape there is still no uniform common explanation of tax evasion and tax planning. The root of this can be found in the Article 6 of ATAD (Anti-tax avoidance directive). Which constitutes standards for national laws to oppose tax avoidance. While bearing the burden of tackling tax avoidance MSs shall not come to abuse of EU fundamental freedoms by too strict national tax legislation. It was concluded that absence of uniformity in understanding tax planning and tax evasion is contributing to countries’ sovereignty in a way how their tax authorities and judiciary choose to exercise their powers and cherish the supremacy of EU law. | en_US |
dc.language.iso | eng | en_US |
dc.publisher | Riga Graduate School of Law | en_US |
dc.rights | info:eu-repo/semantics/openAccess | en_US |
dc.subject | Research Subject Categories::LAW/JURISPRUDENCE::Financial law | en_US |
dc.subject | Tax law | en_US |
dc.subject | Tax evasion | en_US |
dc.subject | freedom of establishment | en_US |
dc.subject | Research Subject Categories::LAW/JURISPRUDENCE::Other law::European law | en_US |
dc.title | Investigating the borderline between illegal tax evasion and lawful tax planning under article 49 of TFEU (freedom of establishment principle) | en_US |
dc.type | info:eu-repo/semantics/bachelorThesis | en_US |