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Showing result 1 - 5 of 13 essays matching the above criteria.
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1. The VAT liability of digital platforms: the EU rules in the light of the OECD Guidelines
University essay from Lunds universitet/Institutionen för handelsrättAbstract : Considering the growing role of digital platforms in e-commerce sales, countries have requested guidance on how to create efficient and effective rules regarding the liability for digital platforms to collect VAT on online sales of goods without creating undue administrative costs and compliance burdens. Therefore, in 2019, the OECD provided guidelines in this regard. READ MORE
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2. Luxury Goods in E-Commerce - The Judicial Relevance of the Luxury-Concept when Selective Distriution Networks Prohibit Online Distribution
University essay from Göteborgs universitet/Juridiska institutionenAbstract : About: As the Internet has established itself as a major market platform for the distribution of goods, suppliers also have a keen economic interest of making their goods available online. In order to protect the value of luxury goods some suppliers set up selective distribution networks that restrict the online distribution of the goods. READ MORE
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3. Presumptions on the place of supply for digital B2C services
University essay from Lunds universitet/Institutionen för handelsrättAbstract : According to Art. 58 VAT Directive digital services are to be taxed at the place where the customer resides. The Implementing Regulation provides certain presumptions for suppliers to determine that place. READ MORE
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4. Selective distribution systems and online platform bans
University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenAbstract : The Internet has over the past years significantly changed the way in which goods and services are distributed. E-commerce has made it possible for businesses to advertise and sell their goods to a wider range of consumers. READ MORE
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5. The Recipe for Cookies : A studies about cookies & the GDPR-law
University essay from Högskolan i Borås/Akademin för bibliotek, information, pedagogik och ITAbstract : The term cookie regarding IT is still a relatively new term. It is rarely discussed among internet users. The name cookie is fairly known but the concept not as much. Cookies are well established by different companies and organizations that in some way offer online services. READ MORE