Search for dissertations about: "Eleonor Kristoffersson"

Found 2 swedish dissertations containing the words Eleonor Kristoffersson.

  2. 1. Tax confidentiality : a comparative study and impact assessment of global interest

    Author : Anna-Maria Hambre; Eleonor Kristoffersson; Joakim Nergelius; Pasquale Pistone; Örebro universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Tax confidentiality; tax transparency; right to information; tax compliance; administrative costs; taxpayer privacy; Legal Science; Rättsvetenskap;

    Abstract : .... READ MORE

  4. 2. Composite Supplies in the Common System of VAT

    Author : Giacomo Lindgren Zucchini; Eleonor Kristoffersson; Anna-Maria Hambre; Joakim Nergelius; Edoardo Traversa; Örebro universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Composite supply; composite supplies; single supply; supply; supplies; taxable supply; single transaction; transaction; 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