1) Starptautiskās nodokļu sistēmas principi
Nodokļu un nodokļu sistēmas jēdziens;
- Nodokļu sistēmas veidošana (saites uz starptautisko saistošo un rekomendējošā rakstura tiesību aktu veidotājiem un to konsultējošām institūcijām)
- Saites uz OECD un citurviet pieejamu informāciju par nodokļu sistēmām (likmēm, administrācijām u.c.)
2) ES nodokļu sistēma
ES nodokļu ietvars un nodokļu tiesību aktu veidošana
- UIN, PVN u.c. nodokļu saskānota darbība (saite uz attiecīgājām vietnēm)
- Suverēno nodokļu likmju salīdzināšana
3) Nodokļu administrēšanas organizācija. Starptautiskā sadarbība nodokļu administrēšanā
Krāpniecība, agresīvā nodokļu plānošana un nodokļu optimizēšana
- Noziedzīgi darījumi un lietu izskatīšana
- COSO nodokļu risku vadīšanas modelis
- Globālā nodokļu administrāciju tīklošanas (saites uz organizācijām)
- DAC6 un CRS
4) Baltijas valstu nodokļu sistēmas
Nodokļu un nodevu profili
- Nolīgumi par savstrapējo nodokļu piemērošanu
- PVN maksātāju reģistrācija ES
- Nodokļu administrēšana (saites uz nodokļu administrācijām)
5) Trešo valstu nodokļu sistēmas: AK un ASV
6) Pārrobežu darījumu modeļi: Rezidence; Patēriņa nodokļi
Rezidence
- Pastāvīgā pārstāvniecība un pasīvi ienākumi
- Piegādes nosacījumi un INCOTERMS
- PVN starptautiskājos darījumos
- PVN kontrole
7) Digitālā ekonomika: Tālpārdošana; E-pakalpojumi
E-komercija B2B; B2C; C2C
- Digitālās struktūrvienības reģistrācija, dokumentu apgrozība (spraudņi)
- BEPS1 – digitālais nodoklis
- E-pakalpojumu biznesa modeļi (SVOD, TVOD AVOD)
- IOSS
8) Transfertcenas: Pienākums; Metodes
Starptautiskie un saistītie uzņēmumi
- DAC7
- Transfertcenu dokumentācija
- Transfertcenu metodes un informācijas avoti
- Procedūru vienkāršošana
9) Sadarbības ekonomika: Nodokļi; Modeļi
Sadarbības ekonomikas pazīmes
- Ienākuma nodokļi
- Patēriņa nodokļi
- Modeļi: īpašumtiesību aizdošana; īpašumtiesību maiņa; preču/pakalpojumu piegāde; darba piedāvājums
10) Kriptoaktīvi
Blokķēžu tehnologijas un kriptoaktīvi
- Pieci darījumu veidi un nodokļu piemērošana
- DAC8 un riski kriptodarījumos
11) Pāšnodarbināto darbs
Pašnodarbinātās personas pieprasījuma apstrādes rīks
- Nodarbināto/pašnodarbināto atšķirības
- Rezidences testu saite
- Digitālie līgumi un digitālas darba platformas
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