Sökning: "Deferred payment method"

Hittade 2 uppsatser innehållade orden Deferred payment method.

1. 1. Does the deferred payment method of Art. 5 ATAD provide for a technique proportionate to mitigate liquidity disadvantages of exit taxes?

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Sven Uetermeyer; [2021]
   Nyckelord :exit tax; exit taxation; ATAD; tax avoidance; deferred payment; deferral; liquidity disadvantage; Law and Political Science;

   Sammanfattning : This thesis analyses the deferred payment method of Art. 5 para. 2 ATAD. It asks whether or not it is proportionate to mitigate liquidity disadvantages stemming from exit taxes. LÄS MER

3. 2. Buy Now Return Later: A quantitative study of how B2C invoices in the context of e-commerce impact product returns

   C-uppsats, Handelshögskolan i Stockholm/Institutionen för marknadsföring och strategi

   Författare :Ida Lennartsson; Julia Wodecka; [2020]
   Nyckelord :Direct payment method; Deferred payment method; Product return; Invoice; B2C;

   Sammanfattning : B2C invoices have grown to become the most preferred payment method of Swedish online shoppers. Despite invoices' considerable popularity, research about their consequences is scarce. A survey based study has been conducted in order to investigate how the growing trends of B2C invoice and product returns interplay. LÄS MER