Sökning: "Mervi Piispanen"

Hittade 1 uppsats innehållade orden Mervi Piispanen.

  1. 1. Omvänd momsredovisning - Ur företagens perspektiv

    Kandidat-uppsats, Institutionen för ekonomi

    Författare :Mervi Piispanen; Annika Holmgren Jansson; [2008]
    Nyckelord :Account; reversed charge; delimiting problems; liquidity; competition; unde-clared work; Redovisning; omvänd moms; konkurrens; svartarbete; gränsdragningsproblem; likviditet;

    Sammanfattning : Purpose: In order to curb the prevalence of undeclared work and to improve competi-tion within the building and construction business, reversed charge audit will from July 1, 2007 onwards be applied within the building sector. The new rules entail a consider-able amount of delimiting problems as regards both businesses and services. LÄS MER