Search for dissertations about: "supplies"

Showing result 1 - 5 of 198 swedish dissertations containing the word supplies.

  1. 1. 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

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

    Author : Pernilla Rendahl; Björn Westberg; Christina Moëll; Ole Gjems-Onstad; Jönköping University; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; LAW JURISPRUDENCE; RÄTTSVETENSKAP JURIDIK;

    Abstract : Consumption taxes such as a value added tax (VAT) or a goods and services tax (GST) is an important revenue source for several countries, not least within the European Union (EU) which has had a harmonized VAT since the end of the 1960s. The intention of consumption taxation is to tax expenditures made by persons for their private purposes, i.e. READ MORE

  3. 3. Cross-Border Consumption Taxation of Digital Supplies

    Author : Pernilla Rendahl; Björn Westberg; Christina Moell; Ole Gjems-Onstad; Jönköping University; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; cross-border taxation; value added tax; goods and services tax; international double taxation; Financial law; Finansrätt;

    Abstract : .... READ MORE

  4. 4. High Frequency (MHz) Planar Transformers for Next Generation Switch Mode Power Supplies

    Author : Radhika Ambatipudi; Kent Bertilsson; Bengt Oelmann; Jesus Doval Gandoy; Hans-Peter Nee; Torbjörn Thiringer; Göran Thungström; Mittuniversitetet; []
    Keywords : TEKNIK OCH TEKNOLOGIER; ENGINEERING AND TECHNOLOGY; Planar Magnetics; DC-DC Converters; Switch Mode Power Supplies; MHz Frequency Region;

    Abstract : Increasing the power density of power electronic converters while reducing or maintaining the same cost, offers a higher potential to meet the current trend inrelation to various power electronic applications. High power density converters can be achieved by increasing the switching frequency, due to which the bulkiest parts, such as transformer, inductors and the capacitor's size in the convertercircuit can be drastically reduced. READ MORE

  5. 5. Promoting equality between women and men in bilateral development cooperation : Concepts, goals, rationales and institutional arrangements. Part One. Theory, practice and priorities for change. Part Two. Empirical studies in two sectors in Tanzania: Household water supplies and health development

    Author : Carolyn Hannan; Institutionen för kulturgeografi och ekonomisk geografi; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; water supplies; United Nations; Tanzania; organizational change; mainstreaming; institutional development; human geography; health development; feminist geography; Gender equality; bilateral development cooperation; women´s empowerment.; Social geography; Socialgeografi;

    Abstract : Gender equality has been on the development cooperation agenda for more than three decades. Bilateral agencies have developed policies, strategies, methodologies and tools to support achievement of this important goal. READ MORE