Sökning: "tesco"

Visar resultat 1 - 5 av 9 uppsatser innehållade ordet tesco.

  1. 1. Tax challenges arisen from the digital economy: compliance of the French DST with European Union Law

    Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Sylvie Coralie Gashi; [2021]
    Nyckelord :DST; French DST; France; European Union; Turnover taxes; Ability-to-pay principle; Vodafone case C75 18; Tesco Global case C-323 18; Commission v.Poland C-562 19 P; Commission v.Hungary C-596 19 P; State Aid rules; Fundamental Freedoms; Law and Political Science;

    Sammanfattning : In this new era where an important part of the economy is made through digital services, the existing tax laws are lacking and thus gives possibility to base erosion and aggressive tax planning. In response many talked about new ways of taxing this ‘new economy’ but world wide taxation on digital economy is not yet achieved and at the European Union level it is yet not harmonized. LÄS MER

  3. 2. The Impact and the Meaning of the Tesco-Vodafone CJEU cases in respect of the Digital Service Tax

    Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Vladislav Volkov; [2020]
    Nyckelord :Law; Tax; Digital Service Tax; CJEU; Tesco; Vodafone; Hungary; Digital Economy; DST; Law and Political Science;

    Sammanfattning : .... LÄS MER

  4. 3. The impact of auditor rotation on audit quality : A qualitative study conducted with audit companies and public listed companies located in Sweden

    Magister-uppsats, Umeå universitet/Företagsekonomi

    Författare :Sonja Oberleitner Oberleitner; [2017]
    Nyckelord :auditor rotation;

    Sammanfattning : The collapse of Enron and several other companies, such as Global Crossing and the more recent scandal of Tesco, raised concerns worldwide about auditor independence and audit quality. The scandals have proven that particularly the joint-provision of auditing and nonaudit services (NAS) along with a long-term auditor-client relationship tend to adversely impact auditor independence thus audit quality, triggering the need for a new regulation. LÄS MER

  5. 4. Affärsstrategiska beslut när en jätte kommer till stan : Ett valexperiment när IKEA etablerar sig

    Uppsats för yrkesexamina på avancerad nivå, Umeå universitet/Företagsekonomi

    Författare :Thomas Nordvall; Simon Vilhelmsson; [2016]
    Nyckelord :;

    Sammanfattning : Konkurrensen inom detaljhandeln har ökat kraftigt till följd av ett ökat antal aktörer med allt större butikskoncept. Denna utveckling och konkurrenssituation har inneburit större utmaning för de mindre detaljhandelsföretagen på grund av deras begränsade ekonomiska och personella resurser. LÄS MER

  7. 5. Chasing Responsible Sourcing: The case of UK retailers and sustainable seafood

    Master-uppsats, Uppsala universitet/Institutionen för geovetenskaper

    Författare :Serena Chironna; [2016]
    Nyckelord :Responsible Sourcing; Retailers; Sustainable Seafood; Supply Chains; MSC; Sustainable Development;

    Sammanfattning : Responsible Sourcing is gaining growing importance for companies willing to demonstrate responsibility and commitment to sustainable practices. Sourcing is a key element of supply chain management and by adopting responsible sourcing practices, companies can greatly contribute to the sustainability of their entire supply chains. LÄS MER