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Socrates. Rīga Stradiņš University Faculty of Law Electronic Scientific Journal of Law.
Volume 2022 (2022): Issue 3-24 (December 2022)
Open Access
Factors Affecting Modern Entrepreneurship and Tax Planning
Jānis Zelmenis
Jānis Zelmenis
Law Firm “BDO Law”
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Zelmenis, Jānis
Dec 23, 2022
Socrates. Rīga Stradiņš University Faculty of Law Electronic Scientific Journal of Law.
Volume 2022 (2022): Issue 3-24 (December 2022)
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Published Online:
Dec 23, 2022
Page range:
62 - 77
DOI:
https://doi.org/10.25143/socr.24.2022.3.062-077
Keywords
freedom of establishment
,
notion of economic substance
,
tax disputes
,
tax planning
,
tax evasion
,
anti-money laundering (AML)
,
sanctions
,
legislation on “whistleblowers”
© 2022 Jānis Zelmenis, published by Sciendo
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
