Essays about: "Emma Österlind"

Found 2 essays containing the words Emma Österlind.

  1. 1. Inclusion in a recruitment process

    University essay from Malmö universitet/Fakulteten för kultur och samhälle (KS)

    Author : Emma Lindgren; Louise Österlind; [2018]
    Keywords : Leadership; Recruitment; Technology; Inclusion;

    Abstract : This paper is a qualitative study written with an assignment description done in collaboration with the global home furnishing retailer organisation; the IKEA Group. The assignment information has worked as the foundation when constructing this paper. READ MORE

  3. 2. The concept of independence within the meaning of Articles 9(1) and 10 of the VAT Directive

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Emma Österlind; [2016]
    Keywords : VAT; Council Directive 2006 112 EC of 28 November 2006 on the common system of value added tax; The Court of Justice of the European Union; independence; branches; wholly owned subsidiaries; remuneration; economic risk; working conditions; employer s liability; legal form; subordination; Law and Political Science;

    Abstract : Article 9(1) of the VAT Directive requires a person to independently carry out economic activity in order to be considered as taxable for VAT purposes. Article 10 provides a negative definition of the term “independently”, precluding from the scope of this concept persons that are bound to an employer by a contract of employment or any other legal ties creating the relationship of employer and employee in terms of working conditions, remuneration and employer’s liability. READ MORE