Essays about: "exemption for small enterprises"

Found 4 essays containing the words exemption for small enterprises.

1. 1. The special schemes for small enterprises and farmers in EU VAT on the example of Germany

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Annette Beugel; [2016]
   Keywords : VAT; Council Directive 2006 112 EC of 28 November 2006 on the common system of value added tax; special schemes; exemption for small enterprises; flat-rate scheme for farmers; small enterprise; farmer; turnover tax; Umsatzsteuergesetz; Germany; Kleinunternehmer; land- und forstwirtschaftlicher Betrieb; implementation; Law and Political Science;

   Abstract : In the European Union there are special schemes in Value Added Tax that Member States may adopt. Those rules are set out in the VAT Directive. Two of those special schemes are the special scheme for small enterprises and the common flat-rate scheme for farmers. READ MORE

3. 2. A Comparison Between Small Newly Registered and Small Mature Limited Companies' Decision to Appoint an Auditor Voluntarily -a Quantitative Study

   University essay from Göteborgs universitet/Företagsekonomiska institutionen

   Author : Malin Gergely; Johanna Randén; [2013-06-14]
   Keywords : Voluntary audit; small companies; indicators; demand;

   Abstract : Background and problem discussion: Since the law of audit exemption was introduced 2010, some companies have appointed an auditor voluntarily. These companies must balance the costs and benefits of auditing; various indicators affect the decision. In addition, the characteristics and needs of newly registered companies and mature companies differ. READ MORE

4. 3. The Field of Application of the Cost-sharing exemption in Art. 132 (1)(f) of the EU VAT Directive and the Swedish implementation

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Giuliano Heiven; [2013]
   Keywords : VAT Exemptions; Law and Political Science;

   Abstract : The cost-sharing exemption provided by Art. 132(1)(f) EVD is a provision with a specific objective. The legal function of the provision is to enable economic operators which carry on exempt activities to emancipate certain internal sources which are directly necessary to carry on the exempt activity to be outsourced, and thus supplied exempt. READ MORE

5. 4. Audit from Audit Exempted Small and Medium-sized Entities (SMEs) in Sweden

   University essay from Handelshögskolan vid Umeå universitet

   Author : Biswas Kaji Lakhe Shrestha; Honey Htun Wai; [2011]
   Keywords : Audit demands; Audits for small and medium-sized entities SMEs ; Audit exempted SMEs; Band loans; Swedish legislation of statutory audit exemption; Voluntary audits;

   Abstract : Small and medium-sized enterprises (SMEs) are seen as backbone for economic growth because they are regarded as catalyst for entrepreneurial skills, innovation and employment. Since in Sweden approximately 99.89% of enterprises are SMEs, they take an important role in country’s economic development. READ MORE