Eiropas Savienības dalībvalstu tiesiskais regulējums, lai novērstu izvairīšanos no nodokļu nomaksas, izmantojot ārzonu jurisdikcijas

6533b856fe1ef96bd12b2aff

RESEARCH PRODUCT

Eiropas Savienības dalībvalstu tiesiskais regulējums, lai novērstu izvairīšanos no nodokļu nomaksas, izmantojot ārzonu jurisdikcijas

Anna Katrīne Sandlere

subject

nodokļu apiešana izvairīšanās no nodokļiem nesadarbojošās jurisdikcijas nodokļu plānošana nodokļi Juridiskā zinātne

description

Bakalaura darbā pētīts līdz šim Latvijas Republikas tiesību zinātnē neaplūkots jautājums par Eiropas Savienības izvirzītajiem aizsardzības pasākumiem, attiecībā uz jurisdikcijām, kas nodokļu jomā nesadarbojas. Pēdējo gadu laikā ir būtiski palielinājusies globālā apziņa par ārzonu jurisdikciju ar zemu nodokļu režīmu pastāvēšanu un izmantošanu, tādēļ, lai mazinātu ar to saistīto izvairīšanos no nodokļu nomaksas, vairākas valstis un starptautiskās organizācijas ir izvirzījušas virkni aizsargpasākumu, tostarp Eiropas Savienības Padome. Darba ietvaros ir pētīti un analizēti rekomendētie aizsardzības pasākumi nodokļu jomā, attiecībā uz darbībām ārzonās, kopskatā ar to, kā tie faktiski ir iestrādāti dalībvalstu normatīvajos aktos, lai izprastu regulējuma efektivitāti un ietekmi, kā arī sniegti priekšlikumi Latvijas normatīvā regulējuma pilnveidei.

year	journal	country	edition	language
2022-01-01

https://dspace.lu.lv/dspace/handle/7/60953

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