Essays about: "VAT collection"

Showing result 1 - 5 of 12 essays containing the words VAT collection.

1. 1. The direct and immediate link test in EU VAT: A new set of criteria to clarify the right of deduction

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Daniella Nyman; [2023]
   Keywords : Tax Law; Value Added Tax; right of deduction; direct and immediate link test; EU case law; Court of Justice; indirect link test; Fiscal Neutrality; Economic Reality; Legal Certainty; European Union Tax Law; South African Tax Law; presumptions of Member States; irrebuttable presumptions; rebuttable presumptions; developed criteria; table of key cases.; Law and Political Science;

   Abstract : Die direkte en oombliklike skakel toets sowel as die indirekte skakel toets in die Europese Unie se BTW word nie ingesluit binne die BTW Riglyne nie. Boonop gebruik die verskillende EU lidmaat lande die reg op aftrekking in uiteenlopende maniere. READ MORE

3. 2. A comparison of supervised and semi-supervised learning for classification of truck stop locations

   University essay from KTH/Skolan för elektroteknik och datavetenskap (EECS)

   Author : Mengdi Xue; [2021]
   Keywords : ;

   Abstract : GPS-based data has been an important source for researchers and commercial fleet companies to study and build transportation models, since GPS uses passive information collecting without including too much human participation, and thus provides the possibility of collecting huge amount of data. Recent research shows that the GPS data can be used to solve different kinds of transportation related problems using machine learning algorithms. READ MORE

4. 3. Barriers and Driving Forces that Affect Potential Adopters of BECs in Sweden : How the Transition to Battery Electric Cars can be Accelerated

   University essay from KTH/Industriell ekonomi och organisation (Inst.)

   Author : Christian Asmar; Rade Nikolic; [2021]
   Keywords : electric vehicle; potential adopters; car; barriers; driving forces; adoption; diffusion; elektriskt fordon; potentiella användare; bil; hinder; drivkraft; användare; spridning;

   Abstract : The transport industry makes up a significant portion of the carbon dioxide emissions and theg reenhouse effect. Although the transition to electric cars is already happening, the transition is not happening fast enough to meet the EU targets. READ MORE

5. 4. The notion of economic value in taxation - A comparison of valuation methods

   University essay from Lunds universitet/Juridiska fakulteten; Lunds universitet/Juridiska institutionen

   Author : Martin Linder; [2020]
   Keywords : EU law; Tax law; Transfer pricing; Customs law; VAT; Valuation methods; Law and Political Science;

   Abstract : The concept of economic value is not well explored nor consistently applied in the field of taxation. Different systems of taxation assess value from their own perspectives and with their own interests in mind resulting in situations where different values for taxation are determined for the same transaction. READ MORE

6. 5. The role of third-parties in the VAT collection and remittance, and in the compliance with the VAT law

   University essay from Uppsala universitet/Juridiska institutionen

   Author : Gabriel Angeli Pezzato; [2019]
   Keywords : VAT; compliance; invoice; marketplaces; invoicing; third parties;

   Abstract : The aim of the paper is (i) to analyze the role of third parties in the VAT collection and remittance, and in the compliance with the VAT legislation according to the OECD; and (ii) to identify and compare concrete measures implemented by different jurisdictions on this subject with a focus in invoicing service providers and online marketplaces. The study is divided into two main parts. READ MORE