Sökning: "vat on free digital services"

Hittade 3 uppsatser innehållade orden vat on free digital services.

1. 1. 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

3. 2. E-book market adoption in Sweden

   Magister-uppsats, Blekinge Tekniska Högskola/Institutionen för industriell ekonomi

   Författare :Gabriel Bergqvist; Diego Fernando Botero Aristizábal; [2018]
   Nyckelord :e-book;

   Sammanfattning : The purpose of this thesis is to contribute to the knowledge about why customers select e-books, paper books or audiobooks, and what differences exist for different customer groups. Considering that publishing is a really old business, well established hundreds of years before the internet, it is not surprising that disruptive new concepts as e-books, audiobooks and the internet require the companies to change their way of doing and looking upon business. LÄS MER

4. 3. The “Free” Access to Online Platforms – Can personal data be treated as consideration from a VAT perspective?

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Sofia Ingman; [2018]
   Nyckelord :VAT; Online platform; Free e-services; Personal data; Barter transaction; Monetary expression of consideration in kind; Direct link test; Law and Political Science;

   Sammanfattning : Nowadays, many digital platforms, such as searching engines, social networks and multiple applications serving the needs of private individuals, provide their users with free access to its resources and functions. Such generosity, together with the fact that these companies are highly capitalised, leads to the question: is there any consideration paid by the users, which the platform can subsequently convert into monetary profits? The present thesis examines the assumption that the users “pay” with their personal data for the e-services provided by platforms, which results in the taxable transaction for VAT purposes. LÄS MER