Sökning: "value added tax"

Visar resultat 21 - 25 av 105 uppsatser innehållade orden value added tax.

  1. 21. Valuation of Transactions Related to Intangibles from Transfer Pricing and VAT Perspective

    Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Davit Berdzuli; [2020]
    Nyckelord :Law and Political Science;

    Sammanfattning : What are the intangibles and how transactions related to them should be evaluated from a direct and indirect tax perspective is one of the crucial questions of the modern tax systems and business operators. OECD provides a combination of methods and rules that can be applied for direct tax purposes. LÄS MER

  3. 22. Energy Renovation Towards Net-Zero Energy Buildings using Photovoltaic Systems and Batteries in Residential Buildings

    Master-uppsats, Lunds universitet/Avdelningen för Energi och byggnadsdesign; Lunds universitet/Institutionen för arkitektur och byggd miljö

    Författare :Albin Lithvall; Jovan Panić; [2020]
    Nyckelord :NZEB; Photovoltaics; Energy storage; Passive house; Energy efficiency; Technology and Engineering;

    Sammanfattning : As the future energy goals of the building industry involve reducing the energy intensity in buildings as well as increasing the share of renewable energy sources, a suitable approach would be energy renovating existing buildings and further utilizing renewable energy production technology to reach Net-Zero Energy Building (NZEB) standard. This study is therefore investigating the economic feasibility of energy renovating buildings built during the Swedish Million program towards NZEB. LÄS MER

  4. 23. 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 institutionen

    Författare :Alessandro Sampaoli; [2020]
    Nyckelord :Value Added Tax; EU Vat Directive; supply of digital services; freeconomics; personal data; big data; indirect taxation; vat on free digital services; digital services; barter; consideration in kind; VAT taxable; Facebook; internet-based companies;

    Sammanfattning : 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

  5. 24. Mervärdesskatt och balanserade termiska nät

    Master-uppsats, Linköpings universitet/Affärsrätt; Linköpings universitet/Filosofiska fakulteten

    Författare :Elin Areström; [2019]
    Nyckelord :Mervärdesskatt; moms och balanserade termiska nät;

    Sammanfattning : I takt med att nya samhällsföreteelser utvecklas uppkommer samtidigt frågor om hur dessa relaterar till gällande rätt. Fokus i denna uppsats är att utreda i vilka fall så kallade affärer inom den nya tekniska samhällsföreteelsen balanserade termiska nät (BTN) är skattepliktiga för mervärdesskatt,vilka undantag som finns samt övriga mervärdesskatterättsliga svårigheter som BTN kan tänkas aktualisera. LÄS MER

  7. 25. European Value Added Tax and Digital Economy : Does the new legal framework make EU VAT system truly fit for the digital economy?

    Magister-uppsats, Uppsala universitet/Juridiska institutionen

    Författare :Inda Hadzovic; [2019]
    Nyckelord :EU VAT; digital economy;

    Sammanfattning : .... LÄS MER