Search for dissertations about: "dissertation vat gst"

Found 2 swedish dissertations containing the words dissertation vat gst.

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

    University dissertation from Lund University (Media-Tryck)

    Author : Marta Papis-Almansa; [2016]
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; 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

  2. 2. Cross-Border Consumption Taxation of Digital Supplies : A Comparative Study of Double Taxation and Unintentional Non-Taxation of B2C E-Commerce

    University dissertation from Jönköping : Jönköping International Business School

    Author : Pernilla Rendahl; Högskolan i Jönköping.; Göteborgs universitet.; Gothenburg University.; [2008]
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; LAW JURISPRUDENCE; RÄTTSVETENSKAP JURIDIK;

    Abstract : Nedladdningsbara tjänster kan lätt tillhandahållas över landsgränser, vilket innebär att köpare och säljare kan befinna sig i olika stater. Mervärdesskatten är dock en nationell skatt som beläggs dessa tjänster. Detta innebär att samma tjänst kan bli beskattad i flera olika stater (sk. dubbelbeskattning),  t. READ MORE