Essays about: "taxable transactions"
Showing result 6 - 10 of 25 essays containing the words taxable transactions.
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6. Valuation of Transactions Related to Intangibles from Transfer Pricing and VAT Perspective
University essay from Lunds universitet/Institutionen för handelsrättAbstract : What are the intangibles and how transactions related to them should be evaluated from a direct and indirect tax perspective is one of the crucial questions of the modern tax systems and business operators. OECD provides a combination of methods and rules that can be applied for direct tax purposes. READ MORE
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7. Freeconomics in the light of EU VAT Directive : Are free digital services supplied in exchange for personal data VAT taxable?
University essay from Uppsala universitet/Juridiska institutionenAbstract : The digital economy is growing exponentially. Companies such as Facebook and Instagram base their business model on supplying services completely free of charge to billions of users. This model of business is called “Freeconomics”. These companies generate huge profits from the exploitation of personal data provided by Users. READ MORE
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8. Non Performed Contracts in European VAT in the Light of the Newest Jurisprudence of the CJEU
University essay from Lunds universitet/Institutionen för handelsrättAbstract : The European system of VAT was developed in the 1950s. The majority of transactions involved the supply of goods, and suppliers and consumers used to meet face by face. Nowadays many service providers offer the possibility to the customer, that the consumer pays before the actual service is provided. READ MORE
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9. VAT Grouping and the Cost-Sharing Exemption: Similarities, Differences, and their Interaction
University essay from Lunds universitet/Institutionen för handelsrättAbstract : The present thesis deals with two different provisions in the VAT Directive, the VAT grouping, provided in Article 11 of the VAT Directive, and the cost-sharing exemption, provided in Article 132(1)(f) of the VAT Directive. Both provisions are utilised by businesses in order to alleviate the undesirable consequences of the irrecoverable input VAT. READ MORE
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10. Interpretation and qualification of short-term employment in cross-border situation at Article 15(2)OECD MC
University essay from Uppsala universitet/Juridiska institutionenAbstract : The free movement of people and capital has enabled individuals and businesses to engage in cross-border transactions. Global economy and the competitiveness between international groups have acknowledged the necessity for a dynamic human workforce and openness of the labour market for mobility of workers within affiliated companies and different multinational enterprises. READ MORE
