Essays about: "Free e-services"

Found 2 essays containing the words Free e-services.

1. 1. Financial Justifications for the Software-as-a-Service Business Model Trend Based on Financial Differences between Companies in the Software-as-a-Service and Pharmaceutical Industry

   University essay from Göteborgs universitet/Företagsekonomiska institutionen

   Author : Johannes Lindvall; Daniel Olsson; [2021-02-24]
   Keywords : Software-as-a-Service; Pharmaceutical; Financial differences;

   Abstract : The Software-as-a-Service (SaaS) business model is a new type of business model that has gained great attention from both researchers and practitioners. The rapid growth has resulted in a more and more refined business model and is described as the future of software. Thus, it is not unexpected that the model is frequently used for many start-ups. READ MORE

3. 2. The “Free” Access to Online Platforms – Can personal data be treated as consideration from a VAT perspective?

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Sofia Ingman; [2018]
   Keywords : VAT; Online platform; Free e-services; Personal data; Barter transaction; Monetary expression of consideration in kind; Direct link test; Law and Political Science;

   Abstract : Nowadays, many digital platforms, such as searching engines, social networks and multiple applications serving the needs of private individuals, provide their users with free access to its resources and functions. Such generosity, together with the fact that these companies are highly capitalised, leads to the question: is there any consideration paid by the users, which the platform can subsequently convert into monetary profits? The present thesis examines the assumption that the users “pay” with their personal data for the e-services provided by platforms, which results in the taxable transaction for VAT purposes. READ MORE