Essays about: "Accounting for taxation"

Showing result 1 - 5 of 9 essays containing the words Accounting for taxation.

  1. 1. The effects of adoption of IFRS 16 on financial reports, financial measures and taxation - Evidence from the Swedish retail industry

    University essay from Göteborgs universitet/Graduate School

    Author : Marcus Sandström; [2022-06-30]
    Keywords : Leasing; IFRS 16; IAS 17; Case study; Deferred taxes;

    Abstract : This paper examines the transition from IAS 17 to IFRS 16 in terms of the effects on the financial report, financial ratios, and taxation for various Swedish retail companies. The study was carried out as a multiple case study were accounting data was extracted from annual reports. READ MORE

  3. 2. Changes in tax behavior after the audit abolishment -A study based on the micro-entrepreneur's perspective

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Anna Renvall; Petra Spångberg; [2014-08-13]
    Keywords : ;

    Abstract : Introduction: Since a changed regulation in November 1, 2010 smaller businesses could choose if they want to use an auditor or not. The businesses that may have free audit duty are called micro-­‐ enterprises. They alone stand for 39 percent of the nation inaccurate taxation. READ MORE

  4. 3. The Preferred Treatment of the Fixed Establishment in the European VAT

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Rasa Mikutiene; [2014]
    Keywords : taxation; services; reverse charge; place of supply; VAT; fixed establishment; tax; VAT grouping; internal supply; Law and Political Science;

    Abstract : The concept of the FE is relevant in the EU VAT from the two main perspectives as regards the cross-border supplies of services: entitlement of the MS to tax the supply and distribution of VAT accounting obligations between the supplier and the customer. This influences VAT burden and cash flows of both the parties to the supply and the state in which the supply is subject to VAT. READ MORE

  5. 4. Vilka behov av mertjänster har Areals fastighetsköpare?

    University essay from SLU/School for Forest Management

    Author : Emil Hjerpe; [2014]
    Keywords : rådgivning; marknadsföring; kundbehov;

    Abstract : Areal is one of the major players in the Swedish market for real estate brokerage of agricultural properties and related additional services. The purpose of this report is to give a better picture of the needs for additional services of property purchasers of Areal. READ MORE

  6. 5. The remuneration for intra group services : A study of issues that have caused disagreements between taxpayers and tax authorities

    University essay from IHH, Rättsvetenskap

    Author : Eric Elmlid; [2009]
    Keywords : Transfer Pricing; International Taxation; OECD; Intra Group Services;

    Abstract : This master’s thesis has analyzed the issues multinational enterprises (MNE) have when determining the arm’s length price from intra group services rendered from a group service center (GSC). The thesis is based on the recommendations from the Organization for Economic Co-operation and Development (OECD), and the legislations in Sweden, Germany, USA, and Denmark. READ MORE