Sökning: "Monetary expression of consideration in kind"

Hittade 1 uppsats innehållade orden Monetary expression of consideration in kind.

1. 1. The “Free” Access to Online Platforms – Can personal data be treated as consideration from a VAT perspective?

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Sofia Ingman; [2018]
   Nyckelord :VAT; Online platform; Free e-services; Personal data; Barter transaction; Monetary expression of consideration in kind; Direct link test; Law and Political Science;

   Sammanfattning : Nowadays, many digital platforms, such as searching engines, social networks and multiple applications serving the needs of private individuals, provide their users with free access to its resources and functions. Such generosity, together with the fact that these companies are highly capitalised, leads to the question: is there any consideration paid by the users, which the platform can subsequently convert into monetary profits? The present thesis examines the assumption that the users “pay” with their personal data for the e-services provided by platforms, which results in the taxable transaction for VAT purposes. LÄS MER