Search for dissertations about: "value added tax thesis"

Showing result 1 - 5 of 11 swedish dissertations containing the words value added tax thesis.

  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; Lund University.; Lunds universitet.; [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. Territorial Allocation of VAT in the European Union : Alternative approaches towards VAT allocation and their application in the internal market

    University dissertation from Media-Tryck, Lund University, Sweden

    Author : Mariya Senyk; Lund University.; Lunds universitet.; [2018]
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; value added tax; origin principle; destination principle; internal market; allocation of tax; added value principle;

    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

  3. 3. Financial Activities in European VAT - A Theoretical and Legal Research of the European VAT System and the Actual and Preferred Treatment of Financial Activities

    University dissertation from Department of Business Administration, Lund University

    Author : Oskar Henkow; Lund University.; Lunds universitet.; [2007]
    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. 4. Cross-Border Consumption Taxation of Digital Supplies

    University dissertation from Amsterdam : International Bureau of Fiscal Documentation

    Author : Pernilla Rendahl; Högskolan i Jönköping.; Göteborgs universitet.; Gothenburg University.; [2009]
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; LAW JURISPRUDENCE Financial law; RÄTTSVETENSKAP JURIDIK Finansrätt; cross-border taxation; value added tax; goods and services tax; international double taxation;

    Abstract : .... READ MORE

  5. 5. Essays on the Politics of Taxation

    University dissertation from Lund University

    Author : Per F. Andersson; Lund University.; Lunds universitet.; [2017-04-24]
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Taxation; Democracy; Economic history; Redistribution; Political economy; Beskattning; Demokrati; Ekonomisk historia; Omfördelning; Politisk ekonomi;

    Abstract : Taxation is a key activity of any state and a constant point of political struggle. The structure of taxation is continuously changing and evolving, and its size has grown dramatically during the last two hundred years. READ MORE