Essays about: "compliance burden"
Showing result 1 - 5 of 26 essays containing the words compliance burden.
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1. Swedish SMEs' Perception of the Corporate Income Taxation System's Treatment of Online Data Collection
University essay from Högskolan i Halmstad/Akademin för företagande, innovation och hållbarhetAbstract : Purpose - The paper aims to analyse the perception SMEs in Sweden have of the corporate income tax system's treatment of online data collection. Methodology – This study employs a qualitative research approach in which the authors implemented a deductive phenomenological research approach. READ MORE
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2. Balancing Speed and Security: Assessing the Legislative Proposal on Instant Payments in Euro for AML/CFT Measures
University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenAbstract : In October 2022, the European Commission announced a legislative proposal to make instant payments in euro available to all citizens with a bank account in the EU and EEA countries. When adopting new payment technologies, it can be challenging to balance security and convenience. READ MORE
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3. OECD’s Proposed Crypto-Asset Reporting Framework (CARF): A Critique
University essay from Uppsala universitet/Juridiska institutionenAbstract : In March 2022, OECD published a public consultation document entitled Crypto-Asset Reporting Framework and Amendments to the Common Repoting Standard (CARF). This doucment proposed new and amended requirements covering reporting and exchange of information of crypto-assets as well as containing broader revisions to the existing Common Reporting Standard (CRS) for the automatic exhange of informaiton (AEOI) between countries. READ MORE
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4. Did COVID-19 Lockdowns Crowd Out Interest in Voluntary Health Measures? Evidence from Google Trends
University essay from Lunds universitet/Nationalekonomiska institutionenAbstract : Government and individual responses to the coronavirus disease 2019 (COVID-19) pandemic have had significant health and economic consequences. Governments imposed measures, including lockdowns, designed to suppress transmission and alleviate the burden on health systems, while private individuals exercised voluntary social distancing, compliance with government-imposed measures and exhibited increased health concerns. READ MORE
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5. 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