Essays about: "initial deduction"

Found 5 essays containing the words initial deduction.

1. 1. Self-supply of goods in the light of the principle of fiscal neutrality

   University essay from Lunds universitet/Juridiska institutionen

   Author : Kamile Skinderyte; [2015]
   Keywords : Self-supply; Article 16 of the VAT Directive; VAT; Tax Law; Asset labelling doctrine; allocation of assets; the principle of fiscal neutrality; Article 168a of the VAT Directive.; Law and Political Science;

   Abstract : Article 16 of the VAT Directive, which regulates the self-supply of goods, is a good example of how it is complicated to achieve fraud resistance and full compliance with the principle of fiscal neutrality in the current system of VAT. This provision concerns taxation on business goods used for private purposes, which has shown to be a complex area of VAT. READ MORE

3. 2. Investigating a Psychological Perspective of Reverse Mortgage : - How is Reverse Mortgage Perceived by Potential Borrowers in Sweden?

   University essay from Företagsekonomi

   Author : Kerstin Chavez Andersson; Josefina Sandström; [2013]
   Keywords : Reverse mortgage; perception; potential borrowers; psychology; behavior finance;

   Abstract : It is evident that in the future the population in the world will consist of a larger proportion of elderly compared with today. The population in Sweden will also have an increasing number of elderly and the economic situation for many of these elderly will be difficult and many will suffer from poverty. READ MORE

4. 3. Deduction of VAT on immovable property -Fiscal neutrality and Art 168a

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Benjamin Morris; [2011]
   Keywords : law; VAT; V.A.T.; tax; 168a; 168 a; immovable property; adjustment deduction; payment; lennartz; cash-flow advantages; tax-free loan; deduct full input VAT; deduct; input VAT; assessement for private use; allocation; depreciation; equitable; equty; lennartz principle; 10-year interest free loan; pro rata deduction; temporary exemption equalisation; untaxed end use; untaxed end-use; puffer; wollny; initial deduction; incongruence; economic lifetime; RVD; prevent unjustified cash-flow advantage; allocated; business assets; private assets; mixed use assets; option for taxation; kuhne; mohsche; armbrecht; bakcsi; fischer; charles; supply during adjustment period; self-supply; deferred private use; construction; prevent; tax law; european vat; tfeu; ecj; Law and Political Science;

   Abstract : The thesis starts with a description of the background to the change of the rules on deduction of VAT on mixed use immovable property through the insertion of Article 168a in the RVD. The reason according to the Amendment is to promote equity and to prevent unjustified cash-flow advantages granted to taxable persons who use acquire immovable property, deduct full input VAT and then pay it back over the duration of the adjustment period in the form of assessment for private use. READ MORE

5. 4. Technology Scouting in China: For identifying cost reduction and opportunities for innovation

   University essay from Lunds universitet/Företagsekonomiska institutionen

   Author : Oscar Örtendahl; Tor Blomdell; [2010]
   Keywords : packaging industry; reverse knowledge transfer; reverse innovation; listening posts; intermediaries; collaboration; knowledge brokers; digestion; technology scouting; technology intelligence; Technology and Engineering;

   Abstract : Title: Technology Scouting in China For identifying cost reduction and opportunities for innovation Authors: Tor Blomdell and Oscar Örtendahl Tutors: Bengt Järrehult – Adjunct professor, Department of Packaging Logistic, Lund Institute of Technology Sigvald Harryson – Associate professor, Institute of Economic Research, Lund School of Economics and Management Lars Sickert - Technology Analyst, Technology Intelligence, Tetra Pak Issue of Study: Tetra Pak is facing increased competition and shrinking market shares in China, in order to meet these challenges they are investigating how to establish a technology intelligence function in China. However, only identifying intelligence is not enough. READ MORE

6. 5. Tracking by Image Processing in a Real Time System

   University essay from Bildbehandling; Tekniska högskolan

   Author : Per Öberg; [2003]
   Keywords : Technology; tracking; rotating templates; WITAS; Lucas-Kanade; TEKNIKVETENSKAP;

   Abstract : This master's thesis develops an algorithm for tracking of cars robust enough to handle turning cars. It is implemented in the image processing environment Image Processing Application Programming Interface (IPAPI) for use with the WITAS project. Firstly, algorithms, comparable with one currently used in the WITAS-project, are studied. READ MORE