Skip to content
Publish & Distribute
Publishing Solutions
Distribution Solutions
Library Services
Subjects
Architecture and Design
Arts
Business and Economics
Chemistry
Classical and Ancient Near Eastern Studies
Computer Sciences
Cultural Studies
Engineering
General Interest
Geosciences
History
Industrial Chemistry
Jewish Studies
Law
Library and Information Science, Book Studies
Life Sciences
Linguistics and Semiotics
Literary Studies
Materials Sciences
Mathematics
Medicine
Music
Pharmacy
Philosophy
Physics
Social Sciences
Sports and Recreation
Theology and Religion
Publications
Journals
Books
Proceedings
Publishers
Journal Matcher
Blog
Contact
Search
English
English
Deutsch
Polski
Español
Français
Italiano
Cart
Home
Journals
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”
Orcid profile
Search for this author on
Sciendo
|
Google Scholar
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)
About this article
Previous Article
Next Article
Abstract
Article
Figures & Tables
References
Authors
Articles in this Issue
Preview
PDF
Cite
Share
Download Cover
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.
Zelmenis, Jānis
Law Firm “BDO Law”