Sökning: "VAT gap"

Visar resultat 1 - 5 av 7 uppsatser innehållade orden VAT gap.

  1. 1. Unveiling the EU VAT Treatment of Non-Fungible Tokens (NFTs): An Extensive Analysis of the VAT Consequences for NFT Trading

    Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Deniz Çatmaz; [2023]
    Nyckelord :Non-fungible tokens NFTs ; crypto assets; Blockchain technology; value-added tax VAT ; Court of Justice of the European Union CJEU ; electronically supplied services; composite supplies; artwork; classification of NFTs; place of supply rules.; Law and Political Science;

    Sammanfattning : Non-fungible tokens (NFTs) have gained significant attention in recent years as a rapidly growing form of crypto assets with unique characteristics. However, existing tax regulations have struggled to keep up with these developments. LÄS MER

  3. 2. Neutrality principle of the Value Added Tax : An assessment of the basic VAT principle in the context of VAT GAP

    Magister-uppsats, Uppsala universitet/Juridiska institutionen

    Författare :Sajal Roy; [2021]
    Nyckelord :;

    Sammanfattning : .... LÄS MER

  4. 3. What are the effects of a cashless society on VAT evasion? : A study on Denmark, Finland & Sweden

    Kandidat-uppsats, Högskolan Väst/Avd för juridik, ekonomi, statistik och politik

    Författare :Zarema Alieva; Jennifer Ramare; [2020]
    Nyckelord :VAT evasion; Cashless society; digitalization; ATM; VAT gap; Scandinavian Countries;

    Sammanfattning : The title of this essay is "What are the effects of a cashless society on VAT evasion –A study on Denmark, Finland & Sweden". Due to an increasingly digitalized world there will be different effects on the economy. We are getting closer to a cashless society every day, but we do not know the consequences that this will have. LÄS MER

  5. 4. In What Way Does the Russian GAAR Comply With EU ATAD and BEPS Rules?

    Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Aleksei Shcherbakov; [2020]
    Nyckelord :Tax law; tax abuse; GAAR; ATAD; BEPS; CFC; EU law; Russian tax law; tax avoidance; Law and Political Science;

    Sammanfattning : The issues of tackling aggressive tax planning are actual throughout the whole history of global market economy. Earlier this struggle was held by the states individually through imposing rules into their national legislation authorizing tax supervisory bodies to use new methods of control, establishing liability for tax evasion, and developing the approaches by judgements of the courts on relevant cases. LÄS MER

  7. 5. Can the general reverse charge mechanism combat missing trader fraud and provide for secure VAT collection?

    Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Kostadin Pavlov; [2017]
    Nyckelord :VAT Directive; MTIC fraud; carousel fraud; GRCM; general reverse charge mechanism; VAT collection; RST; Law and Political Science;

    Sammanfattning : This thesis explores the European Commission’s proposal on General Reverse Charge Mechanism. VAT is a final tax on consumption. It is imposed on every transaction in the supply chain with the general aim of being deductible and thus being neutral for businesses with the right to deduct. LÄS MER