Essays about: "Skandia"
Showing result 6 - 10 of 17 essays containing the word Skandia.
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6. Are the Swiss fixed establishment rules a solution to the VAT grouping issues of the European Union?
University essay from Lunds universitet/Institutionen för handelsrättAbstract : The VAT grouping provision in Article 11 of the VAT directive is a recent source of problems for the European Union. Especially the area of cross border head office to branch transactions was in the centre of attention in the recent case law. READ MORE
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7. The Concept of Taxable Transactions between Head Office and Branch - In the light of Skandia America
University essay from Lunds universitet/Juridiska institutionenAbstract : The CJEU recently enriched its case law concerning the concept of a single taxable person through its ruling in Skandia America. Established case law differentiate two concepts of single taxable person. READ MORE
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8. VAT Grouping through a Head Office or a Branch - How does a Membership of a VAT Group Affect the Relationship between a Head Office and its Branch?
University essay from Lunds universitet/Juridiska institutionenAbstract : In its ruling in FCE Bank, the CJEU stated that a supply between a head office and its branch does not constitute a taxable transaction since the head office, together with its branch, constitute one taxable person. Ten years later the CJEU ruled in Skandia America stating that the principle deriving from FCE Bank is not applicable when the branch is a member of a VAT group. READ MORE
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9. Managing a business change : framework for measuring and controlling businesses
University essay from KTH/Entreprenörskap och InnovationAbstract : Todays changing market makes it increasingly important for companies to be able to change and adopt to different market dynamics. Companies that manage to undergo a change often differ from those that fail. READ MORE
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10. The Old Mutual and Skandia demerger : Building commitment as a factor of success
University essay from Uppsala universitet/Företagsekonomiska institutionenAbstract : Increasing M&A activity has during recent years shown no indication of slowing down. Contrastingly the success rate of the M&A’s are still low, accordingly an increased frequency of demergers is a likely outcome. The demerger phenomenon has yet to reach the gaze of the academic community, where little is known surrounding the subject. READ MORE