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Showing result 1 - 5 of 12 essays matching the above criteria.

  1. 1. Presumptions on the place of supply for digital B2C services

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Erik Jonas Naujoks; [2020]
    Keywords : VAT; value added tax; place of supply; digital services; cross-border; presumptions; Implementing Regulation; services; determination place of supply; compliance burden; destination principle; split-payment method; OECD guidelines; evidence rule; VAT package; B2C; final consumers; e-commerce; TBE services; Law and Political Science;

    Abstract : 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

  3. 2. Destination branding through local food products: The case of Südtirol / Alto Adige

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Edoardo Macelloni; Florian Felder; [2020]
    Keywords : Destination branding; food tourism; inverse country of origin; stakeholder collaboration; Südtirol Alto Adige; Business and Economics;

    Abstract : Title: Destination branding through local food products: The case of Südtirol / Alto Adige Date of the Seminar: 4th of June 2020 Course: BUSN39 Degree Project in Global Marketing Authors: Florian Felder & Edoardo Macelloni Supervisor: Tommy Shih Keywords: Destination branding, food tourism, inverse country of origin, stakeholder collaboration, Südtirol / Alto Adige Thesis purpose: The purpose of this thesis is to investigate the relationship between local food products and destinations. More specifically, this thesis aims to research how local food is used as a differentiating tool in destination branding. READ MORE

  4. 3. Interception on the High Seas - An Alternative to Elude the Principle of Non-Refoulement?

    University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

    Author : Emelie Georg; [2019]
    Keywords : Non-refoulement; Extraterritorial migration management; International Refugee Law; Human Rights; ECHR; Law and Political Science;

    Abstract : Pre-border controls can be used to control the movement of migrants outside of the state’s territory and thereby avoid obligations the that is stated in international refugee law and human rights. Extraterritorial migration management are often settled through bilateral agreements between the state of origin and the prospect destination country. READ MORE

  5. 4. Can the general reverse charge mechanism combat missing trader fraud and provide for secure VAT collection?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Kostadin Pavlov; [2017]
    Keywords : VAT Directive; MTIC fraud; carousel fraud; GRCM; general reverse charge mechanism; VAT collection; RST; Law and Political Science;

    Abstract : This thesis explores the European Commission’s proposal on General Reverse Charge Mechanism. VAT is a final tax on consumption. It is imposed on every transaction in the supply chain with the general aim of being deductible and thus being neutral for businesses with the right to deduct. READ MORE

  6. 5. Leveraging National Prestige : A Mixed Methods Case Study Investigation of China’s Position on the Global Field of Higher Education

    University essay from Lunds universitet/Centrum för öst- och sydöstasienstudier

    Author : Jonathan Mellergård John; [2015]
    Keywords : global higher education; field; Bourdieu; cultural capital; international student mobility; China; Social Sciences;

    Abstract : The purpose of this thesis was to investigate China’s role in global higher education. It did so through focusing the investigative lens on global student mobility. READ MORE