Essays about: "VAT"

Showing result 1 - 5 of 130 essays containing the word VAT.

  1. 1. The VAT liability of digital platforms: the EU rules in the light of the OECD Guidelines

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Dunja Nicole Lisa Jetten; [2021]
    Keywords : EU Law; VAT; liability; Digital platforms; OECD guidelines; e-commerce; Law and Political Science;

    Abstract : 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

  2. 2. Neutrality principle of the Value Added Tax : An assessment of the basic VAT principle in the context of VAT GAP

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Sajal Roy; [2021]
    Keywords : ;

    Abstract : .... READ MORE

  3. 3. 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. 4. The Swedish Healthcare VAT on the Hiring out of Medical Care Staff and its Compatibility with EU Law

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Diana Faisal Abbood Alaziz; [2021]
    Keywords : VAT Swedish Healthcare VAT Hiring out of medical care Swedish interpretation Compatibility EU Law Principles VAT Directive; Law and Political Science;

    Abstract : In 2018, the Swedish Supreme Administrative Court decided in a case. The decision of the court, came to change the scope of the exemption for medical care in Sweden. The court ruled that the hiring out of medical care staff is to be regarded as a taxable service and not exempted from VAT. This interpretation has raised many questions and opinions. READ MORE

  5. 5. Transactions between branch and head office and the right to deduct input VAT in cross-border scenarios

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Jose Suazo Pariona; [2021]
    Keywords : Branch; head office; and the concept of taxable person; The right to deduct of cross-border taxable persons; The uncertainty of the single and separate entity approach in regards to deduction; The Morgan Stanley case; Law and Political Science;

    Abstract : Financial institutions and VAT are often like oil and water. If a financial institution is considering centralizing an activity in a certain jurisdiction, non-recoverable VAT could pose a serious problem. In addition to that, ambiguous judgments of the European Court of Justice have contributed to this issue. READ MORE