Sökning: "VAT taxation"
Visar resultat 16 - 20 av 53 uppsatser innehållade orden VAT taxation.
16. Skatteflyktsdirektivets allmänna regel mot missbruk - En analys av bestämmelsens räckvidd
Uppsats för yrkesexamina på avancerad nivå, Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenSammanfattning : In this essay, an analysis is made of how Article 6 of ATAD 1 is likely to be interpreted by the CJEU. The case-law of the CJEU in the field of VAT and in the field of direct taxation has first been analyzed separately, after which a compilation is made of abuse in the field of tax law. LÄS MER
17. In What Way Does the Russian GAAR Comply With EU ATAD and BEPS Rules?
Magister-uppsats, Lunds universitet/Institutionen för handelsrättSammanfattning : 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
18. Freeconomics in the light of EU VAT Directive : Are free digital services supplied in exchange for personal data VAT taxable?
Magister-uppsats, Uppsala universitet/Juridiska institutionenSammanfattning : The digital economy is growing exponentially. Companies such as Facebook and Instagram base their business model on supplying services completely free of charge to billions of users. This model of business is called “Freeconomics”. These companies generate huge profits from the exploitation of personal data provided by Users. LÄS MER
19. Requirements for chain transactions in European VAT
Magister-uppsats, Lunds universitet/Institutionen för handelsrättSammanfattning : Transactions where goods are successively supplied by several businesses and transported directly from the first supplier to the last customer are defined as chain transactions. There is currently no provision in the VAT Directive which generally defines and determines the VAT treatment of chain transactions. LÄS MER
20. How should peer-to-peer housing and transportation services provided via sharing economy platforms be treated under the VAT directive?
Magister-uppsats, Lunds universitet/Institutionen för handelsrättSammanfattning : Over the last ten years, sharing economy has become very popular among European citizens. A tremendous transaction value is generated with peers providing their services through sharing economy platforms, such as Uber and Airbnb. LÄS MER
