Browsing Rīgas Juridiskā augstskola / Riga Graduate School of Law by Subject "Research Subject Categories::LAW/JURISPRUDENCE::Financial law"
Now showing items 1-20 of 77
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Ambiguities surrounding the fifth anti-money laundering directive of the European Union in relation to trusts
(Riga Graduate School of Law, 2020)The main objective of this Thesis is to identify and analyze the ambiguities surrounding the 5AMLD in relation to trusts and similar legal arrangements, to assess whether the identified ambiguities weaken the ability to ... -
An analysis of corporate income tax avoidance criminalization within the European Union
(Riga Graduate School of Law, 2020)Several studies have reported that tax avoidance is used mostly by multinational companies where, by structured schemes and jurisdiction arbitrage, profits are shifted. Consequently, no or little taxes on significant incomes ... -
Analysis of excise duties on alcohol and alcoholic beverages and its harmonisation in the Baltic States
(Riga Graduate School of Law, 2020)The thesis concerns the excise taxes on alcohol and alcoholic beverages in the European Union and the Baltic States. This paper aims to examine whether alcohol taxation and the Council Directive 92/93/EEC and Council ... -
Analysis of the evolution of the EU regulatory approach on virtual assets
(Riga Graduate School of Law, 2022)The technological advancements of virtual assets are growing exponentially in numbers now providing better security and enhanced privacy for its users. Furthermore, users may scramble and tumble virtual assets disguising ... -
Analysis of the law on the prevention of money laundering and terrorism financing and law on International Sanctions and National Sanctions of the Republic of Latvia in relation to non-residents and non-entities and comparison with international requirements. Main problems and solutions
(Riga Graduate School of Law, 2019)The study examines the impact of changes in the Law on the Prevention of Money Laundering and Terrorism Financing and Law on International Sanctions and National Sanctions of the Republic of Latvia on non-residents and ... -
Anti-money laundering: civil liability of banks vis-a-vis their customers
(Riga Graduate School of Law, 2018)In this master’s thesis the nearly unexamined topic of the civil liability of banks vis-à-vis their customers for improper application of anti-money laundering measures in the Latvian perspective is explored. The findings ... -
Anti-money laundering: external accountants as “gate-keepers” in money laundering schemes in Latvia
(Riga Graduate School of Law, 2019)The main aim of the master’s thesis is to present an analysis of accountants’ involvement in money laundering schemes due to the lack of regulation on the profession. The research is based on the Financial Action Task Force ... -
Application of international economic sanctions by the United Nations and by the European Union
(Riga Graduate School of Law, 2023)There are several organizations in the international environment that have the authority to apply and implement economic sanctions in order to preserve international peace and security. The United Nations and the European ... -
Application of shareholders’ agreement in the Republic of Latvia and the United Kingdom
(Riga Graduate School of Law, 2020)Nowadays, the companies are the most important actors in domestic and international commerce. The company is the legal entity represented by an association of natural or legal persons called members or shareholders. As a ... -
The balancing act between data protection and AML in the banking industry
(Riga Graduate School of Law, 2018)The thesis aims to determine the problematic aspects of striking a balance between data protection and anti-money laundering and combating the financing of terrorism (AML/CTF) laws for the business of banks based on the ... -
Banks’ responsibility in failure to protect clients’ money, in cases of payment card fraud
(Riga Graduate School of Law, 2023)The development of E-banking caused a degradation of personal relationship between banks and clients. In addition to technological development in a field of banking created a huge set of opportunities for fraudulent schemes. ... -
Blockchain technology implications on digital copyright and neighboring rights: possible ways of applications, advantages for rightsholders protection and enforcement challenges
(Riga Graduate School of Law, 2020)The thesis objective is to assess blockchain technology implications on rightsholders’ exclusive rights protection and enforcement in the digital environment. The Master thesis explores blockchain potential to limit existing ... -
Blockchain-based tokens issuance under the EU framework: is it underdeveloped?
(Riga Graduate School of Law, 2020)This thesis aims to explore a theoretical background for blockchain-based funding options and token issuance, to verify tokens classification from the legal point of view based on their structure and method of distribution, ... -
Can the assignment of a financial claim be regarded as a financial instrument?
(Riga Graduate School of Law, 2018)The main aim of this thesis is to provide with an answer to the question as to whether the assignment of financial claims should be regarded as constituting financial instruments. The question is interpreted from the ... -
The challenging role of banks in preventing money laundering and terrorist financing in Latvia
(Riga Graduate School of Law, 2021)One of the main goals of the banking industry is to help detect and deter money laundering and terrorist financing. In this thesis were examined and analyzed the concept of money laundering; the current European and the ... -
Climate risk in reserves portfolio’s of Latvijas Banka and European Central Bank – legal requirement or risk/return enhancing strategy?
(Riga Graduate School of Law, 2022)Climate change has been a central topic in financial industry amongst both academicians and financial market participants for a while now. Despite the breath and wealth of available information on this subject matter, there ... -
Combatting fraudulent conveyance: a review of Section 96 of the Latvian Insolvency Law
(Riga Graduate School of Law, 2021)Fraudulent conveyance is a transaction with the goal to hinder, delay or defraud creditors. One countermeasure against such behavior is provided by avoidance proceedings. In Latvia, this is available under Section 96 of ... -
Comparative analysis of initiatives for taxation of the modern digital economy and the possible complexities arising from fundamental changes in existing taxation policies
(Riga Graduate School of Law, 2021)The digital economy is growing rapidly and the modern business concepts are moving even further and further away from ‘brick and mortar’ type of businesses. The modern tech companies no longer earn their greatest profits ... -
Comparative analysis of Latvian and Estonian AML requirements in regards to the virtual currency exchange service providers – theory and practice
(Riga Graduate School of Law, 2020)Money laundering is considered as one of the most significant types of financial crime. Its magnitude has only increased in the past decade alongside with the development in the technological field. Since the regulatory ... -
Comparative analysis of the application of anti-money laundering obligations to neobanks in Lithuania and Latvia
(Riga Graduate School of Law, 2021)Money laundering is a criminal offense that has its roots in the distant past, however with the development of the technological age, new technological and financial solutions are emerging, for instance - neobanks. As a ...