This article analyses one element of corpus delicti of misappropriation of authorship, criminalised in Lithuanian Criminal Code Article 191 – the object (or the protected good) of a crime. The quality of Lithuanian national regulation and the scope of object of misappropriation of authorship, which affects the qualification of the crime, is evaluated by comparing it with other European Union countries' criminal legal regulation of intellectual property.
This article analyses one element of corpus delicti of misappropriation of authorship, criminalised in Lithuanian Criminal Code Article 191 – the object (or the protected good) of a crime. The quality of Lithuanian national regulation and the scope of object of misappropriation of authorship, which affects the qualification of the crime, is evaluated by comparing it with other European Union countries' criminal legal regulation of intellectual property.
This article analyses one element of corpus delicti of misappropriation of authorship, criminalised in Lithuanian Criminal Code Article 191 – the object (or the protected good) of a crime. The quality of Lithuanian national regulation and the scope of object of misappropriation of authorship, which affects the qualification of the crime, is evaluated by comparing it with other European Union countries' criminal legal regulation of intellectual property.
This article analyses one element of corpus delicti of misappropriation of authorship, criminalised in Lithuanian Criminal Code Article 191 – the object (or the protected good) of a crime. The quality of Lithuanian national regulation and the scope of object of misappropriation of authorship, which affects the qualification of the crime, is evaluated by comparing it with other European Union countries' criminal legal regulation of intellectual property.
In this final thesis author analyses problematic aspects of legitimate interest as a lawful basis for processing personal data, its conditions of legitimacy and proper application in practice. Therefore, author analyses the purpose of the legitimate interest, the essential conditions of legitimacy for this lawful basis and its exclusivity from other lawful bases for the processing of personal data. Moreover, author provides a definition of legitimate interest as a lawful basis for processing of personal data. Author analyses stages of the assessment of legitimate interests, the most important evaluation criterions and the practical significance of the results. Also, the author presents relevant case law and examines hypothetical situations, reveals the significance of the necessity and the close connection with the principle of data minimization, the meaning of the balancing test and the proportionality of the impact on the legitimate interests and fundamental rights and freedoms of data subjects. In this final thesis legitimate interest was compared with other lawful bases for the processing of personal data in order to reveal the advantages and disadvantages of legitimate interest. Lastly, in this final thesis author presents other insights into the shortcomings of the legitimate interest as a lawful basis, which could have practical implications for data controllers, who are choosing to process personal data on this lawful basis, and for legislators when considering legislative amendments or new legislation.
In this final thesis author analyses problematic aspects of legitimate interest as a lawful basis for processing personal data, its conditions of legitimacy and proper application in practice. Therefore, author analyses the purpose of the legitimate interest, the essential conditions of legitimacy for this lawful basis and its exclusivity from other lawful bases for the processing of personal data. Moreover, author provides a definition of legitimate interest as a lawful basis for processing of personal data. Author analyses stages of the assessment of legitimate interests, the most important evaluation criterions and the practical significance of the results. Also, the author presents relevant case law and examines hypothetical situations, reveals the significance of the necessity and the close connection with the principle of data minimization, the meaning of the balancing test and the proportionality of the impact on the legitimate interests and fundamental rights and freedoms of data subjects. In this final thesis legitimate interest was compared with other lawful bases for the processing of personal data in order to reveal the advantages and disadvantages of legitimate interest. Lastly, in this final thesis author presents other insights into the shortcomings of the legitimate interest as a lawful basis, which could have practical implications for data controllers, who are choosing to process personal data on this lawful basis, and for legislators when considering legislative amendments or new legislation.
This thesis analyses determinants that have influence on Venture Capital (VC) activity in Europe. Majority of previous researches used Jeng and Wells (2000) model, where VC demand (Investments) and supply (Raised Fund) side were tested, this model was applied to this research as well. The panel data analysis with fixed and random effects of 22 European countries period 2008 - 2018 was used for this paper and model was improved by introducing 18 new factors together with 9 selected from previous studies. Results revealed that fixed effects model were more appropriate to use in this research. Investment model revealed 9 significant factors: positive impact with GDP, Export, Starting Business, Scientific legislation and negative with 10Y Government bonds, FDI, Internet use, Patents and Protectionism. While Fund Raised model observed 5 significant determinants: positive connection with FDI and Corruption, while negative with Science employees, Patents and Corporate Tax. In previous studies variables were categorized in three sectors: macroeconomic, entrepreneurial and technological (Prohorovs & Pavlyuk, 2013). This model was improved by combining factors into the four sectors including also institutional sector. As a result 4 hypotheses were tested. 3 hypotheses find supported: Macroeconomic, Technological and Institutional variables had an effect on VC activity in European countries. Though, 1 hypothesis was rejected: Entrepreneurial variables did not have effect on European VC activity. These results highlight the importance of Macroeconomic, Technological and Institutional variables in Europe, while selected Entrepreneurial factors did not revealed significant impact (22 486 words).
This thesis analyses determinants that have influence on Venture Capital (VC) activity in Europe. Majority of previous researches used Jeng and Wells (2000) model, where VC demand (Investments) and supply (Raised Fund) side were tested, this model was applied to this research as well. The panel data analysis with fixed and random effects of 22 European countries period 2008 - 2018 was used for this paper and model was improved by introducing 18 new factors together with 9 selected from previous studies. Results revealed that fixed effects model were more appropriate to use in this research. Investment model revealed 9 significant factors: positive impact with GDP, Export, Starting Business, Scientific legislation and negative with 10Y Government bonds, FDI, Internet use, Patents and Protectionism. While Fund Raised model observed 5 significant determinants: positive connection with FDI and Corruption, while negative with Science employees, Patents and Corporate Tax. In previous studies variables were categorized in three sectors: macroeconomic, entrepreneurial and technological (Prohorovs & Pavlyuk, 2013). This model was improved by combining factors into the four sectors including also institutional sector. As a result 4 hypotheses were tested. 3 hypotheses find supported: Macroeconomic, Technological and Institutional variables had an effect on VC activity in European countries. Though, 1 hypothesis was rejected: Entrepreneurial variables did not have effect on European VC activity. These results highlight the importance of Macroeconomic, Technological and Institutional variables in Europe, while selected Entrepreneurial factors did not revealed significant impact (22 486 words).
The author conducted extensive comparative-legal research of shareholders' agreements in common and continental law jurisdictions. The author analyses the main approaches to the regulation of legal nature, restrictions, execution, classification, and disclosure of shareholders' agreements.The study was based on the doctrine, legislation, and case law of such jurisdictions as the UK, the USA, Germany, France, Lithuania, and Ukraine.
The author conducted extensive comparative-legal research of shareholders' agreements in common and continental law jurisdictions. The author analyses the main approaches to the regulation of legal nature, restrictions, execution, classification, and disclosure of shareholders' agreements.The study was based on the doctrine, legislation, and case law of such jurisdictions as the UK, the USA, Germany, France, Lithuania, and Ukraine.
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.
The author of the dissertation "Peculiarities of Legal Regulation of Customs Duties in International Trade between the European Union and the People's Republic of China, the Russian Federation and the Republic of India" investigates the legal regulation of customs duties (tariffs) as the main instrument of regulating the international trade in the EU and the peculiarities of its application towards the third countries of the BRICS region, as the leading international trade partners of the EU. In this context, the author uses thematic analysis method and investigates the emerging practice of the international dispute settlement bodies (WTO), the Court of Justice of the EU and national courts (Supreme Administrative Court of Lithuania) in the legal disputes concerning the application of customs duties towards the investigated countries. Based on this analysis, the author identifies the problems of legal regulation of customs duties and other related import taxes arising both at the international/multilateral level, the supranational level as well as at the national level and suggests their solutions, relevant to the EU and its Member States (the Republic of Lithuania). By formulating these proposals, the author takes into account the necessity (which was evidenced by the study data), to eliminate the identified gaps and uncertainties of EU customs law, as well as to ensure the compliance of national practices and legal regulations with the provisions of the EU customs policy.
