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RSU Scientific journals / RSU Zinātniskie izdevumi
SOCRATES. Rīgas Stradiņa universitātes Juridiskās fakultātes elektroniskais juridisko zinātnisko rakstu žurnāls / Rīga Stradiņš University Faculty of Law Electronic Scientific Journal of Law
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Issue Date
Title
Author(s)
2022
Definition of Tax Planning in the Case Law of the Court of Justice of the EU (ECJ)
Zelmenis, Jānis
;
Law Firm “BDO Law”
2022
Factors Affecting Modern Entrepreneurship and Tax Planning
Zelmenis, Jānis
;
Law Firm “BDO Law”
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Subject
2
freedom of establishment
2
notion of economic substance
2
tax disputes
2
tax evasion
2
tax planning
1
anti-money laundering (AML)
1
European Court of Justice
1
legislation on “whistleblowers”
1
sanctions
1
Socrates 2022, 2 (23)
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Date issued
2
2022