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The concept of associated persons as a key and potentially problematic aspect in transfer pricing
Financial Internet Quarterly, 2023 Transfer pricing (TP) is based on many principles – the essential one is the Arm´s Length Principle (ALP). In this respect, the term “associated persons” is of crucial importance: associated persons must be involved in transactions in order for the ALP ...
Brychta Karel +4 more
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Управленческое консультирование, 2019 The State management is a daunting task. Local self-government is a necessary part of the management system. It is obvious that in Russia local self-government faces a whole complex of objective challenges.
S. V. Kuznetsov +2 more
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Experiences of International Students in Latvia: The Case of India and Germany
Discourse and Communication for Sustainable Education, 2023 This paper examines the internationalisation processes in the higher education sector in Latvia and explores the motives of international students to study in Latvia, their experience and their plans. The study uses a quantitative data collection method –
Apsite-Berina Elina +3 more
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Международная аналитика, 2018 Today, the term "the Baltic states" is used, as a rule, as an umbrella-name for the three former Soviet republics - Estonia, Latvia and Lithuania. The grounds to unify them into a single construct are, above all, their geographical location, as well as ...
V. Vorotnikov, A. Chekov
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Сравнительная политика, 2015 The article analyzes the trends of higher education in Latvia, Lithuania and Estonia in a comparative perspective taking into account such trends as the strengthening of statehood and membership in the EU and the Bologna process.
Nikita Valer’evich Nikiforovs
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Study "Working Conditions and Risks in Latvia 2019–2021" Final Report [PDF]
, 2023 The study was carried out within the framework of the project “Improvement of the Practical Application and Monitoring of Work Safety Laws and Regulations” (No 7.3.1.0/16/I/001).
Reinsons, Jānis +16 more
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Human Vaccines & Immunotherapeutics, 2019 Background: Rotavirus (RV) is worldwide an important cause of acute gastroenteritis (AGE) in infants and young children. There is no specific treatment for AGE caused by RV (RVGE) but since 2006 two safe and effective vaccines have been available.
Monica Tafalla +3 more
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THREAT PERCEPTION AND MEMORY IN THE BALTICS AND UKRAINE [PDF]
Eastern European Journal of Regional StudiesThe invasion of Ukraine highlights the continued threat Russia poses to Eastern Europe. This essay describes these threats as twofold: investigating both the material realities of soldiers and weapons, as well as abstract notions like the role played by ...
Joseph ELLIS
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The Trouble with “Gender” in Latvia: Europeanisation Through the Prism of the Istanbul Convention
Baltic Journal of Law & Politics, 2020 The article analyses the dynamics of Europeanisation revolving around the ratification of the Council of Europe Convention on preventing and combating violence against women and domestic violence (Istanbul Convention) in Latvia.
Vizgunova Elizabete, Graudiņa Elīna
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, 2020 This study provides an overview of the current state and the developments in the Latvian FinTech environment. This is also the first attempt of the research team at the Faculty of Business, Management and Economics of the University of Latvia to explore ...
Grima, Simon +3 more
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