Browsing RJA Bakalaura darbi / RGSL Bachelor Thesis by Subject "Research Subject Categories::LAW/JURISPRUDENCE::Financial law"
Now showing items 1-20 of 38
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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 ... -
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. ... -
Challenges faced by multinational companies in tax planning strategy using transfer pricing
(Riga Graduate School of Law, 2024)This work will identify ways in which MNE's use their privileges, from financial opportunities to influence, to use Transfer pricing (TP) as a way to reduce tax payments, establishing subsidiaries in specially selected ... -
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 ... -
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 ... -
A comparative analysis of the banking sector compliance in tracking of transactions with pursuit of preventing money laundering in the EU and US, analysing the 5th directive and the BSA (Bank Secrecy Act) of the US
(Riga Graduate School of Law, 2023)The objective of this thesis is to assess critically the development of anti-money laundering ("AML") and counter-terrorist financing ("CTF") legislation frameworks in the European Union ("EU") and the United States in ... -
Comparative analysis of the customer identification and due diligence in the financial system in the Republic of Latvia and the Russian Federation
(Riga Graduate School of Law, 2022)Nowadays, to prevent money laundering and terrorism financing customer due diligence and customer identification play crucial roles in the banking sector. The purpose of the bachelor thesis is to unfold the vulnerabilities ... -
Comparison of the national AML/CTF laws of the Republic of Latvia and the United Kingdom
(Riga Graduate School of Law, 2023)The purpose of this thesis is to compare and find the core differences in the national anti-money laundering and counter terrorism financing legal frameworks of the Republic of Latvia and the United Kingdom using the ... -
Consumer asset security in the European Union financial sector exploring cybercrime from the lenses of law and economics
(Riga Graduate School of Law, 2023)The Bachelor Thesis examines consumer asset security in the global financial system, impact from cybercrime, as well as the well-being of financial institutions and consumers. Author believes that that the economic stability ... -
Corruption and methods of combating it: legal, sociological and economic aspects
(Riga Graduate School of Law, 2021)The world currently consists of creating financial flows that are regulated by law to reduce financial irregularities that mostly occur due to corruption. Thus, corruption in the modern world is one of the most acute ... -
Cryptocurrency and its taxation
(Riga Graduate School of Law, 2022)Since 2008, the emergence of the cryptocurrency market has had a considerable influence on the financial sector and the economy as a whole, including the rise of blockchain technology and the production and presence of new ... -
Development of Regulation (EU) 2020/1503, its effect on the multi-business model crowdfunding service providers and new niches of business
(Riga Graduate School of Law, 2021)Crowdfunding as part of modern day’s finance and category of fintech has developed rapidly in the last decade leaving regulation behind. Problems arising from insufficient regulatory framework and fragmented national ... -
Economics as a fundamental factor in the formation of law
(Riga Graduate School of Law, 2023)In the modern world, taking into account modern trends and processes that deeply affect social behavior, law, as an institution regulating social behavior, is also changing, but nevertheless, the institute of law is ... -
The effectiveness of the legislation aimed at combating legalization of illegally obtained funds in Latvia based on the FATF methodology and comparison with practice in Finland
(Riga Graduate School of Law, 2023)Money laundering is a threat for economic stability, the rule of law, and societal well-being. This thesis examines the effectiveness of anti-money laundering legislation in Latvia by comparing it to Finland, a country ... -
An end to aggressive tax practices of MNEs? Evaluation of potential legal issues arising from implementation of the global minimum tax in the European Union
(Riga Graduate School of Law, 2023)Digitalisation of economy not only has brought rapid innovation but also significant changes to international business and tax framework. This has allowed many digitalised MNEs to shift profits to jurisdictions with low ...