Browsing Rīgas Juridiskā augstskola / Riga Graduate School of Law by Subject "Anti-Tax Avoidance Directive"
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International taxation – tax avoidance, its effects and preventive measures
(Riga Graduate School of Law, 2022)Multinational Companies are using treaties between states to enter into schemes for tax avoidance and tax evasion. It is done by shifting profits to jurisdictions where is no tax or low tax, which is called “treaty shopping”, ...