Suchergebnisse

The author studies a legal measure, which was introduced by a type of European Union law known as Framework Decision, adopted in June 2002 by the European Union Council of Ministers. Lithuania has implemented the Framework Decision on the European Arrest Warrant by making modifications to the national Criminal Code and the Code of Criminal Procedure. It should be noted, that the European Arrest Warrant is the first European instrument, implementing the principle of mutual recognition. The master's thesis deals with the concept and system of the European Arrest Warrant, it's historical development, examines mandatory and discretionary grounds for non execution of the European Arrest Warrant, legal procedure, requirements of the form and content of the European Arrest Warrant. The author also focuses on some obstacles and problems found at national level during implementation of the Framework Decision. Furthermore, the author analyzes the statistical rates of issuing European Arrest Warrant and the surrendered persons to Lithuania. Aditionally, the master's thesis is illustrated by practical application of the European Arrest Warrant. Finally, the author gives summarized conclusions and makes particular suggestions for improving existing legal norms, which regulate the European Arrest Warrant.

The author studies a legal measure, which was introduced by a type of European Union law known as Framework Decision, adopted in June 2002 by the European Union Council of Ministers. Lithuania has implemented the Framework Decision on the European Arrest Warrant by making modifications to the national Criminal Code and the Code of Criminal Procedure. It should be noted, that the European Arrest Warrant is the first European instrument, implementing the principle of mutual recognition. The master's thesis deals with the concept and system of the European Arrest Warrant, it's historical development, examines mandatory and discretionary grounds for non execution of the European Arrest Warrant, legal procedure, requirements of the form and content of the European Arrest Warrant. The author also focuses on some obstacles and problems found at national level during implementation of the Framework Decision. Furthermore, the author analyzes the statistical rates of issuing European Arrest Warrant and the surrendered persons to Lithuania. Aditionally, the master's thesis is illustrated by practical application of the European Arrest Warrant. Finally, the author gives summarized conclusions and makes particular suggestions for improving existing legal norms, which regulate the European Arrest Warrant.

The author studies a legal measure, which was introduced by a type of European Union law known as Framework Decision, adopted in June 2002 by the European Union Council of Ministers. Lithuania has implemented the Framework Decision on the European Arrest Warrant by making modifications to the national Criminal Code and the Code of Criminal Procedure. It should be noted, that the European Arrest Warrant is the first European instrument, implementing the principle of mutual recognition. The master's thesis deals with the concept and system of the European Arrest Warrant, it's historical development, examines mandatory and discretionary grounds for non execution of the European Arrest Warrant, legal procedure, requirements of the form and content of the European Arrest Warrant. The author also focuses on some obstacles and problems found at national level during implementation of the Framework Decision. Furthermore, the author analyzes the statistical rates of issuing European Arrest Warrant and the surrendered persons to Lithuania. Aditionally, the master's thesis is illustrated by practical application of the European Arrest Warrant. Finally, the author gives summarized conclusions and makes particular suggestions for improving existing legal norms, which regulate the European Arrest Warrant.

The author studies a legal measure, which was introduced by a type of European Union law known as Framework Decision, adopted in June 2002 by the European Union Council of Ministers. Lithuania has implemented the Framework Decision on the European Arrest Warrant by making modifications to the national Criminal Code and the Code of Criminal Procedure. It should be noted, that the European Arrest Warrant is the first European instrument, implementing the principle of mutual recognition. The master's thesis deals with the concept and system of the European Arrest Warrant, it's historical development, examines mandatory and discretionary grounds for non execution of the European Arrest Warrant, legal procedure, requirements of the form and content of the European Arrest Warrant. The author also focuses on some obstacles and problems found at national level during implementation of the Framework Decision. Furthermore, the author analyzes the statistical rates of issuing European Arrest Warrant and the surrendered persons to Lithuania. Aditionally, the master's thesis is illustrated by practical application of the European Arrest Warrant. Finally, the author gives summarized conclusions and makes particular suggestions for improving existing legal norms, which regulate the European Arrest Warrant.

Taxation of Options in Lithuania: a Comparison with Other OECD States The author of this master thesis analyzes the taxation of employee stock options in Lithuania and three OECD countries: United States of America, United Kingdom and Germany. At the beginning of the thesis, the concept and purpose of the stock options as a form of employee financial participation are discussed and the types of employee stock options are identified. Later on, author explains the main aspects of taxation of employee stock options and distinguishes practically arising taxation issues. International double taxation is identified as one of the most problematic issues that countries encounter in the respect of the taxation of employee stock options. However, author seeks to find and name possible solutions for the avoidance of double taxation and analyzes the Double Taxation Avoidance Agreement between Lithuania and Latvia. The taxation of employee stock options in this thesis is examined from the perspective of both employee and the employer. In the context of Lithuanian tax law, the taxation of employee stock options is assessed in terms of income, social insurance and compulsory health insurance taxes, as well as the procedure for calculating and declaring the aforementioned taxes. In the context of foreign countries, author studies the legal requirements for stock option grant and the taxation of stock options. Finally, author compares the taxation of stock options in Lithuania, United States of America, United Kingdom and Germany and evaluates Lithuanian tax environment regarding employee stock options. In the conclusion, a few possible improvements for the tax legislation are proposed.

Taxation of Options in Lithuania: a Comparison with Other OECD States The author of this master thesis analyzes the taxation of employee stock options in Lithuania and three OECD countries: United States of America, United Kingdom and Germany. At the beginning of the thesis, the concept and purpose of the stock options as a form of employee financial participation are discussed and the types of employee stock options are identified. Later on, author explains the main aspects of taxation of employee stock options and distinguishes practically arising taxation issues. International double taxation is identified as one of the most problematic issues that countries encounter in the respect of the taxation of employee stock options. However, author seeks to find and name possible solutions for the avoidance of double taxation and analyzes the Double Taxation Avoidance Agreement between Lithuania and Latvia. The taxation of employee stock options in this thesis is examined from the perspective of both employee and the employer. In the context of Lithuanian tax law, the taxation of employee stock options is assessed in terms of income, social insurance and compulsory health insurance taxes, as well as the procedure for calculating and declaring the aforementioned taxes. In the context of foreign countries, author studies the legal requirements for stock option grant and the taxation of stock options. Finally, author compares the taxation of stock options in Lithuania, United States of America, United Kingdom and Germany and evaluates Lithuanian tax environment regarding employee stock options. In the conclusion, a few possible improvements for the tax legislation are proposed.

Taxation of Options in Lithuania: a Comparison with Other OECD States The author of this master thesis analyzes the taxation of employee stock options in Lithuania and three OECD countries: United States of America, United Kingdom and Germany. At the beginning of the thesis, the concept and purpose of the stock options as a form of employee financial participation are discussed and the types of employee stock options are identified. Later on, author explains the main aspects of taxation of employee stock options and distinguishes practically arising taxation issues. International double taxation is identified as one of the most problematic issues that countries encounter in the respect of the taxation of employee stock options. However, author seeks to find and name possible solutions for the avoidance of double taxation and analyzes the Double Taxation Avoidance Agreement between Lithuania and Latvia. The taxation of employee stock options in this thesis is examined from the perspective of both employee and the employer. In the context of Lithuanian tax law, the taxation of employee stock options is assessed in terms of income, social insurance and compulsory health insurance taxes, as well as the procedure for calculating and declaring the aforementioned taxes. In the context of foreign countries, author studies the legal requirements for stock option grant and the taxation of stock options. Finally, author compares the taxation of stock options in Lithuania, United States of America, United Kingdom and Germany and evaluates Lithuanian tax environment regarding employee stock options. In the conclusion, a few possible improvements for the tax legislation are proposed.

Taxation of Options in Lithuania: a Comparison with Other OECD States The author of this master thesis analyzes the taxation of employee stock options in Lithuania and three OECD countries: United States of America, United Kingdom and Germany. At the beginning of the thesis, the concept and purpose of the stock options as a form of employee financial participation are discussed and the types of employee stock options are identified. Later on, author explains the main aspects of taxation of employee stock options and distinguishes practically arising taxation issues. International double taxation is identified as one of the most problematic issues that countries encounter in the respect of the taxation of employee stock options. However, author seeks to find and name possible solutions for the avoidance of double taxation and analyzes the Double Taxation Avoidance Agreement between Lithuania and Latvia. The taxation of employee stock options in this thesis is examined from the perspective of both employee and the employer. In the context of Lithuanian tax law, the taxation of employee stock options is assessed in terms of income, social insurance and compulsory health insurance taxes, as well as the procedure for calculating and declaring the aforementioned taxes. In the context of foreign countries, author studies the legal requirements for stock option grant and the taxation of stock options. Finally, author compares the taxation of stock options in Lithuania, United States of America, United Kingdom and Germany and evaluates Lithuanian tax environment regarding employee stock options. In the conclusion, a few possible improvements for the tax legislation are proposed.

This thesis deals with abusive tying practices and its concept under European Union law and United States of America law. Author tries to define concept of abusive tying practices and find necessary elements for legal assessment of tying. Moreover, author carries on the comparative analysis of the Microsoft tying cases in European Union and in United States of America, in order to find whether same elements of tying practices conditions the same outcome in the case law.

This thesis deals with abusive tying practices and its concept under European Union law and United States of America law. Author tries to define concept of abusive tying practices and find necessary elements for legal assessment of tying. Moreover, author carries on the comparative analysis of the Microsoft tying cases in European Union and in United States of America, in order to find whether same elements of tying practices conditions the same outcome in the case law.

There are many research papers on local self government since 1990s till present in Lithuania. However, according to the author, there is a lack of research papers where the dynamic (changing) Lithuanian local self government system would be analyzed systematically (i.e. not just a separate aspect (element) but the entire local self-government system consisting of separate and linked together aspects (elements)). The author had published several articles in the academic journal "Public policy and administration". In this article the author presents opinion and judgment based on more than twenty years' worth of gathered knowledge about such aspects of local self-government system as system of administrative-territorial units, the national and international legal acts regulating local self government, the main definitions – local municipality and local authority – as well as their development throughout the period of 1990 till present and the like.

There are many research papers on local self government since 1990s till present in Lithuania. However, according to the author, there is a lack of research papers where the dynamic (changing) Lithuanian local self government system would be analyzed systematically (i.e. not just a separate aspect (element) but the entire local self-government system consisting of separate and linked together aspects (elements)). The author had published several articles in the academic journal "Public policy and administration". In this article the author presents opinion and judgment based on more than twenty years' worth of gathered knowledge about such aspects of local self-government system as system of administrative-territorial units, the national and international legal acts regulating local self government, the main definitions – local municipality and local authority – as well as their development throughout the period of 1990 till present and the like.

There are many research papers on local self government since 1990s till present in Lithuania. However, according to the author, there is a lack of research papers where the dynamic (changing) Lithuanian local self government system would be analyzed systematically (i.e. not just a separate aspect (element) but the entire local self-government system consisting of separate and linked together aspects (elements)). The author had published several articles in the academic journal "Public policy and administration". In this article the author presents opinion and judgment based on more than twenty years' worth of gathered knowledge about such aspects of local self-government system as system of administrative-territorial units, the national and international legal acts regulating local self government, the main definitions – local municipality and local authority – as well as their development throughout the period of 1990 till present and the like.

There are many research papers on local self government since 1990s till present in Lithuania. However, according to the author, there is a lack of research papers where the dynamic (changing) Lithuanian local self government system would be analyzed systematically (i.e. not just a separate aspect (element) but the entire local self-government system consisting of separate and linked together aspects (elements)). The author had published several articles in the academic journal "Public policy and administration". In this article the author presents opinion and judgment based on more than twenty years' worth of gathered knowledge about such aspects of local self-government system as system of administrative-territorial units, the national and international legal acts regulating local self government, the main definitions – local municipality and local authority – as well as their development throughout the period of 1990 till present and the like.

The article analyses the use of the concept of public–private partnerships in Lithuania ("the concept") and its alteration with economic, political and other social changes in the administrative law. The alteration of the concept is considered in legal theory, legislation, and legal practice through analysis of scientific publications, conference materials, legal acts, cases of public-private partnerships. The author aims at evaluating the framework, the functional and distinguishing features of the concept, revealing and upholding the adequate definition of public–private partnership, and identifying the factors having an effect on the change of the concept. While analysing the changes in the understanding of the concept, the author stresses that the legislation that reveals the understanding of the concept has been delayed. After the analysis of theoretical issues raised in the paper, the author proposes several versions of a public–private partnership.