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References<br />

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482. Legislation in force in Italy since 27 June 2015 following Decree N 72<br />

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<strong>the</strong> chapter ‘Tax treaties’.<br />

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See also Figure 1 under <strong>the</strong><br />

chapter ’Harmful tax practices’.<br />

496. The Italian patent box regime was introduced in <strong>the</strong> Finance Bill for 2015<br />

(Art. 1, Commas 37-45, Law 190 23.12.2014). The regime has been made<br />

operational by a Ministerial Decree (Ministry <strong>of</strong> Economic Development,<br />

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497. Recently revised APA legislation is contained in <strong>the</strong> Art. 1 <strong>of</strong> <strong>the</strong> Legislative<br />

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it/files/d.lgs_._n._147_del_14.9.2015.pdf<br />

498. See Table 1 and Figure 2 in <strong>the</strong> chapter ’Swee<strong>the</strong>art deals’.<br />

499. Eurodad. (2015). Fifty Shades <strong>of</strong> Tax Dodging: The EU’s role in supporting<br />

an unjust global tax system. Published November 2015. Accessed 9 September<br />

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500. Delfi. (2016). VID bez politiskajiem kuratoriem un uzņēmumi, kas neiet līdzi<br />

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501. See eg. Deutsche Welt. (2013). Latvia: 'The eurozone's new tax haven'? Article<br />

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502. CNN. (2015). How to steal $1 billion in three days. Article published 7 May<br />

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economy/moldova-stolen-billion/<br />

503. For example, as <strong>of</strong> January 2014, a register <strong>of</strong> people considered ‘high<br />

risk’ for tax purposes was set up, and <strong>the</strong> tax authorities are obliged to<br />

provide information on such individuals to <strong>the</strong> commercial register, with<br />

<strong>the</strong> possibility <strong>of</strong> suspending business activity in <strong>the</strong> case <strong>of</strong> a serious tax<br />

violation. See: European Commission. (2014). Tax Reforms in EU Member<br />

States. Tax policy challenges for economic growth and fiscal sustainability.<br />

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See<br />

also OECD. (2016). Accession: Latvia invited to join OECD. Article published<br />

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504. SEB. (2016). 2015. gadā ēnu ekonomikas apjoms Latvijā ir nedaudz mazinājies.<br />

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seb.lv/jaunumi/2016-05-12/2015-gada-enu-ekonomikas-apjoms-latvija-irnedaudz-mazinajies<br />

505. OECD. (2015). OECD Economic Surveys Latvia. Published February 2015.<br />

Accessed 25 November 2016: https://www.oecd.org/eco/surveys/Overview_Latvia_2015_Eng.pdf<br />

506. Oxfam International. (2015). Increasing inequality plunging millions<br />

more Europeans into poverty. Published 9 September 2015. Accessed<br />

25 November 2016: https://www.oxfam.org/en/pressroom/pressreleases/2015-09-09/increasing-inequality-plunging-millions-more-europeans-poverty<br />

507. OECD. (2015). Reforms can support growth and equity in Latvia, OECD says.<br />

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htm<br />

508. OECD. (no date). Latvia's accession to <strong>the</strong> OECD. Accessed 25 November<br />

2016: https://www.oecd.org/latvia/latvia-accession-to-<strong>the</strong>-oecd.htm<br />

509. Saeima. (2015). Saeima pieņem Solidaritātes nodokļa likumu. Published 30<br />

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510. InfoTOP. (2016). solidaritates nodoklis parada savu solidaritati. Published:<br />

15 July 2016: http://www.infotop.lv/article/lv/solidaritates-nodoklis-para-<br />

114 • <strong>Survival</strong> <strong>of</strong> <strong>the</strong> <strong>Richest</strong>

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