Factors Affecting Modern Entrepreneurship and Tax Planning

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.