Factors Affecting Modern Entrepreneurship and Tax Planning

Pubblicato online: 23 dic 2022

Pagine: 62 - 77

DOI: https://doi.org/10.25143/socr.24.2022.3.062-077

Parole chiave

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.