Essays about: "cross-border service transactions"

Found 3 essays containing the words cross-border service transactions.

  1. 1. Investigating the Adoption of Blockchain Technology for Cross-Border Payments in the Swedish Financial Industry : A Diffusion Theory Approach through Expert Interviews

    University essay from Linnéuniversitetet/Institutionen för informatik (IK)

    Author : Dion Ijeh; Indah Puji Rahayu; [2023]
    Keywords : Cross border payment transactions; international payments; blockchain technology; blockchain; smart contract; DLT; cryptocurrency; diffusion of innovation theory; thematic analysis; blockchain adoption; financial industry; Qualitative Research; DOI;

    Abstract : The adoption of blockchain technology for cross-border payments is not an easy task.However this qualitative study further investigates the connotations associated with adoptionof blockchain in cross-border financial transactions within Swedish financial institutions suchas banks, fintech, and credit management service companies. READ MORE

  3. 2. VAT planning in cross-border service transactions: between fundamental freedoms and economic reality

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Mariya Senyk; [2011]
    Keywords : place f supply; economic reality; fixed establishment; Implementing Regulation; cross-border service transactions; abuse of rights; joint and several liability; Law and Political Science;

    Abstract : The major question arising in relation to cross-border service transactions is how far a company could go in VAT planning, particularly, by use of fixed establishments, and what should be the limits of acceptable VAT planning. On the one hand, businesses have a freedom to select the most beneficial legal structure and a freedom to conduct their business activity; on the other hand, it is not clear whether tax advantages may still apply to a particular structure if it was aimed essentially at obtaining a tax benefit. READ MORE

  4. 3. Value Added Tax treatment of vouchers - an uncertain landscape

    University essay from Lunds universitet/Juridiska institutionen

    Author : Iljada Lutz; [2008]
    Keywords : EG-rätt; Law and Political Science;

    Abstract : In November 2006, the Commission's Taxation and Customs Union Directorate-General published a consultation paper seeking views of the inconsistencies in the VAT treatment of vouchers between Member States. It explained that these inconsistencies may offer opportunities for tax avoidance or may raise situations of double, or non-taxation (for cross-border transactions). READ MORE