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Factors Affecting Modern Entrepreneurship and Tax Planning Cover

Factors Affecting Modern Entrepreneurship and Tax Planning

Socrates. Rīga Stradiņš University Faculty of Law Electronic Scientific Journal of Law.
Volume 2022 (2022): Issue 3-24 (December 2022)
By: Jānis Zelmenis  
Open Access
|Dec 2022

Figures & Tables

Graph of the European Commission in IKEA proceedings, No. SA.46470 (2017/NN) (Milne, R., Toplensky, R. 18.12.2017. IKEA's complicated tax-driven structure faces EU scrutiny)
Graph of the European Commission in IKEA proceedings, No. SA.46470 (2017/NN) (Milne, R., Toplensky, R. 18.12.2017. IKEA's complicated tax-driven structure faces EU scrutiny)
DOI: https://doi.org/10.25143/socr.24.2022.3.062-077 | Journal eISSN: 2256-0548
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Language: English
Page range: 62 - 77
Published on: Dec 23, 2022
Published by: Riga Stradins University
In partnership with: Paradigm Publishing Services
Publication frequency: 3 issues per year
Keywords:
freedom of establishment,
notion of economic substance,
tax disputes,
tax planning,
tax evasion,
anti-money laundering (AML),
sanctions,
legislation on “whistleblowers”
Related subjects:
Law,
International law, foreign law, comparative law,
International law, foreign law, comparative law, other,
Public law,
Public law, other,
Criminal law,
Criminal law, other

© 2022 Jānis Zelmenis, published by Riga Stradins University
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

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