Allotment of tax advantages related to personal and family situation of cross-border workers in the European Union

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dc.contributor.advisorOzoliņš, Mārtiņš
dc.contributor.authorUdodova, Anna
dc.contributor.otherRiga Graduate School of Law
dc.date.accessioned2019-04-04T08:24:31Z
dc.date.available2019-04-04T08:24:31Z
dc.date.issued2018
dc.description.abstractThe aim of the thesis is to examine which EU Member State has the obligation to provide cross border worker with tax advantages related to a personal and family situation in the European Union and whether Schumacher doctrine is still an effective and appropriate solution in determining the responsible State. One of the main goals of the EU is an open internal market without trade barriers. This objective allows nationals of the Member State to move freely within the European Union without extra taxation or requirements. In order to achieve this goal, Member States shall unite in removing obstacles to the free movement that still exist, mostly due to the various national tax provisions which are not harmonized at the EU level. One of the obstacles that prevent an employee from making a choice to work in another Member State is a failure in obtaining tax benefits in the country of work.en_US
dc.identifier.urihttps://dspace.lu.lv/dspace/handle/7/46523
dc.language.isoengen_US
dc.publisherRiga Graduate School of Lawen_US
dc.rightsinfo:eu-repo/semantics/restrictedAccessen_US
dc.subjectResearch Subject Categories::LAW/JURISPRUDENCE::Other law::European lawen_US
dc.subjectFree movement of personsen_US
dc.subjectTaxationen_US
dc.titleAllotment of tax advantages related to personal and family situation of cross-border workers in the European Unionen_US
dc.typeinfo:eu-repo/semantics/bachelorThesisen_US
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