Essays about: "deductible"
Showing result 1 - 5 of 15 essays containing the word deductible.
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1. The deductibles impact on the risk premium
University essay from Umeå universitet/Institutionen för matematik och matematisk statistikAbstract : The aim of this master thesis is to derive methods that assesses the impact the deductiblehas on the risk premium of an insurance contract. The additive structure of a deductiblenecessitates approaches beyond treating it as a regular covariate in a generalized linearmodel for predicting the risk premium. READ MORE
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2. Lilliputians Amongst Gullivers in the Arctic Region : A qualitative content analysis applying small state theory to the Nordic states' national security strategies in the Arctic region.
University essay from FörsvarshögskolanAbstract : With the aim of contributing to the theoretical discussion of small state behaviour, this thesis investigates the Nordic state’s security strategies concerning the Arctic region. The applied theoretical framework is based upon a traditional state-centric understanding of security to investigate if the predicted behaviour derived from small state theory can be captured in the Nordic states' security strategies in the Arctic region. READ MORE
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3. Third Party Benefit and Implications for Input VAT Deduction
University essay from Lunds universitet/Institutionen för handelsrättAbstract : Abstract The principle of fiscal neutrality is at the core of the EU VAT system. Neutrality in the EU VAT system comprises of two main elements, that is, equal treatment of taxable persons in the same situation and giving taxable persons the right to deduct input VAT for cost components. READ MORE
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4. Link between Transfer Pricing and Customs Union Regulations
University essay from Uppsala universitet/Juridiska institutionenAbstract : Base erosion and profit sharing (BEPS) explain the process when multinational enterprises take advantage of the gaps, mismatches or loopholes in the international tax regulations for artificially shifting profits to lower tax jurisdictions or no tax jurisdictions. Tax avoidance strategies were legal in most cases and overlooked until the OECD G20 BEPS project was done in 2013. READ MORE
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5. The relevance of incidental transactions for pro-rata deduction of input VAT under the VAT Directive
University essay from Lunds universitet/Institutionen för handelsrättAbstract : The principle of fiscal neutrality is the essence of the EU VAT system. It aims at relieving taxable persons of the burden of VAT through the deduction mechanism provided for by the VAT Directive. In its another aspect, the principle is a means of reflecting the equal treatment of taxable persons. READ MORE
