Search for dissertations about: "European VAT"
Showing result 1 - 5 of 27 swedish dissertations containing the words European VAT.
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1. Financial Activities in European VAT - A Theoretical and Legal Research of the European VAT System and the Actual and Preferred Treatment of Financial Activities
Abstract : Value added tax (VAT) is a key part of the fiscal revenue of many countries. Yet this broad-based tax on consumer spending exempts financial services. This seems puzzling to many, particularly given the significance of that sector and the size of its value-added in today's world economy. READ MORE
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2. Insurance in European VAT : On the Current and Preferred Treatment in the Light of the New Zealand and Australian GST Systems
Abstract : Whether and how to tax insurance, one of the crucial elements of the modern economy and society, is a complex issue for the design of laws on value added tax (VAT). Exemption from VAT has been the most common international practice, and it is also applied in the harmonized system of European VAT. READ MORE
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3. Composite Supplies in the Common System of VAT
Abstract : This thesis is about the tax treatment of composite supplies in the common system of value added tax (VAT) of the European Union. A composite supply is a single supply that consists of various distinguishable parts that are combined to form a cohesive unit assessed as such for VAT purposes, even though at least some of those parts might constitute their own single supplies in other circumstances. READ MORE
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4. Territorial Allocation of VAT in the European Union : Alternative approaches towards VAT allocation and their application in the internal market
Abstract : When it comes to determining the jurisdictional reach of VAT two principles are used by the OECD, EU policy makers and scholars, namely, the origin principle and the destination principle. These principles can mean different things. READ MORE
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5. On high-dimensional Mahalanobis distances
Abstract : The thesis consists of three empirical essays on the topics of self-employment, happiness and international trade.Essay 1 studies how immigrant self-employment entry is affected by the local business cycle in Sweden. READ MORE