Search for dissertations about: "value added tax thesis"
Showing result 1 - 5 of 14 swedish dissertations containing the words value added tax thesis.
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1. Insurance in European VAT : On the Current and Preferred Treatment in the Light of the New Zealand and Australian GST Systems
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
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2. Cross-Border Consumption Taxation of Digital Supplies : A Comparative Study of Double Taxation and Unintentional Non-Taxation of B2C E-Commerce
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
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3. Territorial Allocation of VAT in the European Union : Alternative approaches towards VAT allocation and their application in the internal market
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
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4. Cross-Border Consumption Taxation of Digital Supplies
Abstract : .... READ MORE
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5. Financial Activities in European VAT - A Theoretical and Legal Research of the European VAT System and the Actual and Preferred Treatment of Financial Activities
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