Essays about: "deduction system"
Showing result 1 - 5 of 27 essays containing the words deduction system.
-
1. Third Party Benefit and Implications for Input VAT Deduction
University essay from Lunds universitet/Institutionen för handelsrättAbstract : Abstract The principle of fiscal neutrality is at the core of the EU VAT system. Neutrality in the EU VAT system comprises of two main elements, that is, equal treatment of taxable persons in the same situation and giving taxable persons the right to deduct input VAT for cost components. READ MORE
-
2. Holding companies’ sale of shares: the underlying purpose test in the context of a direct and immediate link
University essay from Lunds universitet/Institutionen för handelsrättAbstract : In the ever evolving and ambiguous environment of VAT treatment of sales of shares, the underlying purpose test has arisen as a new form of controversy. While it seems to be a viable method for establishing in specific circumstances a strong enough direct and immediate link to guarantee deduction also for costs incurred in relation to an exempt or out-of-scope share disposal, the test’s nature and even its very meaning alone are far from self-explanatory. READ MORE
-
3. Comparing Monolithic and Event-Driven Architecture when Designing Large-scale Systems
University essay from KTH/Skolan för elektroteknik och datavetenskap (EECS)Abstract : The way the structure of systems and programs are designed is very important. When working with smaller groups of systems, the chosen architecture does not affect the performance and efficiency greatly, but as these systems increase in size and complexity, the choice of architecture becomes a very important one. READ MORE
-
4. Performance assessment in district cooling networks using distributed cold storages : A case study
University essay from KTH/EnergiteknikAbstract : District cooling is a technology that has been gaining traction lately due to increased demand from the commercial and industrial sectors, especially in dense urban areas such as Stockholm. A literature study found that customers such as hospitals, offices, malls and data centres all depend on both comfort cooling and process cooling. READ MORE
-
5. Verifying Correctness of Contract Decompositions
University essay from KTH/Skolan för elektroteknik och datavetenskap (EECS)Abstract : The importance of verification in safety critical systems is well known. However, due to the complexity of verification, the task of formally verifying large safety-critical systems might prove computationally infeasible in many cases. Compositional verification is a technique aimed at enabling verification of large safety-critical systems. READ MORE
