Search for dissertations about: "Institutionen för handelsrätt"

Showing result 1 - 5 of 8 swedish dissertations containing the words Institutionen för handelsrätt.

  2. 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

    Author : Oskar Henkow; Institutionen för handelsrätt; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Directive; consumption taxation; indirect taxation; EC law; European Union; banking; financial activities; VAT; Financial services; value added tax; European VAT; Industrial and commercial law; Associationsrätt; handelsrätt;

    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

  4. 2. The sole trader's assets and liabilities - a tax law study on the importance of accounting to the demarcation of business activity

    Author : Peter Nilsson; Institutionen för handelsrätt; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; allocation of assets and liabilities; företagsbeskattning accounting to the demarcation under tax law; god redovisningssed; bokföringsmässiga grunder; det rättsliga sambandet mellan bokföring och skatterättslig inkomstberäkning; allokering av tillgångar och skulder; income calculation method; legal standard of generally accepted accounting principles;

    Abstract : Sweden is a typical small-business country and, based on the numbers, a clear majority of the companies operate as sole traders. Unlike limited companies and other legal entities, which classify all income as business income, the income or expenditures of private persons are classified as either business, service or capital income. READ MORE

  5. 3. Global Framework Agreements : A Response to Urgent Global Labour Concerns

    Author : Fabiana Avelar Pereira; Institutionen för handelsrätt; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; collective agreement; corporate discourse; corporate social responsibility; empirical work in law; global collective agreements; global framework agreements; international labour law; legitimacy theory; stakeholder theory;

    Abstract : This dissertation is developed against the background of globalisation and the rise of a new type of instrument used to deal with the accompanying developments. These instruments are designated by the present dissertation as global framework agreements (GFAs). READ MORE

  6. 4. Copyright Protection of Software under the TRIPS Agreement - Software reengineering and reverse engineering in the context of international trade law

    Author : Jonas Ledendal; Institutionen för handelsrätt; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; international intellectual property law; copyright; world trade law; legal protection of software; software reverse engineering;

    Abstract : In 1994, the Agreement on Trade-Related Aspects of Intellectual Property Rights (TRIPS) was adopted as part of the Agreement Establishing the World Trade Organization (WTO). Pursuant to the TRIPS Agreement copyright protection of computer programs for the first time had received explicit recognition on the international level. READ MORE

  7. 5. Insurance in European VAT : On the Current and Preferred Treatment in the Light of the New Zealand and Australian GST Systems

    Author : Marta Papis-Almansa; Institutionen för handelsrätt; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; insurance; EU law; tax law; European VAT; value added tax; goods and services tax; Australian GST; New Zealand GST; exemptions from VAT; financial services; comparative tax law;

    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