Essays about: "deferred tax"

Showing result 6 - 8 of 8 essays containing the words deferred tax.

  1. 6. Mandatory Adoption of IFRS: It´s Effect on Accounting Quality, Information Environment and Cost of Equity Capital – The Case of Swedish Banks

    University essay from Fakulteten för ekonomi, kommunikation och IT

    Author : Rekha Gautam; [2011]
    Keywords : IFRS; EU; SGAAP; accounting quality; information asymmetry; cost of capital cost of equity capital;

    Abstract : IFRS standards are getting acceptance day by day rapidly in all over the world. It is because IFRSs are the global and common language, which are more transparent and comparable for the investors and users residing in different nations. IFRSs are mandatory for all companies listed in capital market within EU from the beginning of 2005. READ MORE

  3. 7. Deduction of VAT on immovable property -Fiscal neutrality and Art 168a

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Benjamin Morris; [2011]
    Keywords : law; VAT; V.A.T.; tax; 168a; 168 a; immovable property; adjustment deduction; payment; lennartz; cash-flow advantages; tax-free loan; deduct full input VAT; deduct; input VAT; assessement for private use; allocation; depreciation; equitable; equty; lennartz principle; 10-year interest free loan; pro rata deduction; temporary exemption equalisation; untaxed end use; untaxed end-use; puffer; wollny; initial deduction; incongruence; economic lifetime; RVD; prevent unjustified cash-flow advantage; allocated; business assets; private assets; mixed use assets; option for taxation; kuhne; mohsche; armbrecht; bakcsi; fischer; charles; supply during adjustment period; self-supply; deferred private use; construction; prevent; tax law; european vat; tfeu; ecj; Law and Political Science;

    Abstract : The thesis starts with a description of the background to the change of the rules on deduction of VAT on mixed use immovable property through the insertion of Article 168a in the RVD. The reason according to the Amendment is to promote equity and to prevent unjustified cash-flow advantages granted to taxable persons who use acquire immovable property, deduct full input VAT and then pay it back over the duration of the adjustment period in the form of assessment for private use. READ MORE

  4. 8. Carousel Fraud

    University essay from Lunds universitet/Juridiska institutionen

    Author : Louise Nordenhök; [2009]
    Keywords : Skatterätt; Law and Political Science;

    Abstract : Since the abolition of fiscal frontiers in the EU in 1993, intra-Community supplies of goods between taxable persons are exempt from Value Added Tax (henceforth VAT) in the Member State of origin. Instead, the goods are taxed in the Member State of destination at the rate and condition in force in that Member State. READ MORE