Sökning: "VAT taxation"

Visar resultat 11 - 15 av 53 uppsatser innehållade orden VAT taxation.

1. 11. Preventing Double Taxation Through Administrative Cooperation in VAT

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Emelie Madita Stetter; [2021]
   Nyckelord :Administrative Cooperation; VAT; Double Taxation; Resolution Mechanism; European Union; Internal Market; European VAT Administration; Tax Administration Dialogue; Law and Political Science;

   Sammanfattning : This paper analyses the role of administrative cooperation in the European VAT system. It examines, to what extent Regulation 904/2010 obliges Member States to prevent double taxation issues in VAT and how the system of administrative cooperation could be amended to ensure a correct assessment of VAT taking into account other resolution mechanisms. LÄS MER

3. 12. The Effects of Capital Income Taxation on Consumption : Panel data analysis of the OECD countries

   Kandidat-uppsats, Jönköping University/IHH, Nationalekonomi

   Författare :Arvid Aronsson; Daniel Falkenström; [2021]
   Nyckelord :Dividend Income; Private Consumption; Panel Study; Capital Income Taxation; Tax planning; OECD;

   Sammanfattning : This thesis investigates if the tax rate on dividend income has a significant effect on private consumption expenditure. This is done through a panel study on 36 OECD countries during the period 2000-2019. Regressions using differenced data and several control variables are used. LÄS MER

4. 13. The notion of economic value in taxation - A comparison of valuation methods

   Uppsats för yrkesexamina på avancerad nivå, Lunds universitet/Juridiska fakulteten; Lunds universitet/Juridiska institutionen

   Författare :Martin Linder; [2020]
   Nyckelord :EU law; Tax law; Transfer pricing; Customs law; VAT; Valuation methods; Law and Political Science;

   Sammanfattning : The concept of economic value is not well explored nor consistently applied in the field of taxation. Different systems of taxation assess value from their own perspectives and with their own interests in mind resulting in situations where different values for taxation are determined for the same transaction. LÄS MER

5. 14. Presumptions on the place of supply for digital B2C services

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Erik Jonas Naujoks; [2020]
   Nyckelord :VAT; value added tax; place of supply; digital services; cross-border; presumptions; Implementing Regulation; services; determination place of supply; compliance burden; destination principle; split-payment method; OECD guidelines; evidence rule; VAT package; B2C; final consumers; e-commerce; TBE services; Law and Political Science;

   Sammanfattning : According to Art. 58 VAT Directive digital services are to be taxed at the place where the customer resides. The Implementing Regulation provides certain presumptions for suppliers to determine that place. LÄS MER

7. 15. Effects of Carbon Taxes on CO2 Emissions in the Nordic Countries: A Synthetic Control Analysis

   D-uppsats, Handelshögskolan i Stockholm/Institutionen för nationalekonomi

   Författare :Ismael Moreno Martinez; [2020]
   Nyckelord :Carbon tax; Synthetic control; Environmental Policy; Climate Change;

   Sammanfattning : This quasi-experimental study estimates the effects of transport fuel taxation reforms on CO2 emissions in Sweden and Finland through a synthetic strategy. Panel data from OECD countries is used to construct control units that closely resemble the treated countries. LÄS MER