Essays about: "law and commerce"
Showing result 1 - 5 of 40 essays containing the words law and commerce.
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1. Freedom in the Digital Age - VAT challenges from data as currency and the platform economy
University essay from Lunds universitet/Institutionen för handelsrättAbstract : 2000-talet har introducerat nya sätt att bedriva e-handel, med plattformsekonomin som suddar ut gränserna för vilken person som tillhandahåller tjänster från ett mervärdesskatteperspektiv. Bitcoin har blivit pengar för internetåldern. READ MORE
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2. Accessibility in e-commerce: A comparative study of WCAG 2.1 and EU Directive 2019/882
University essay from Stockholms universitet/Institutionen för data- och systemvetenskapAbstract : The EU Directive on the accessibility requirements for products and services, Directive 2019/882, is an accessibility law that will come into effect in the European Union starting in 2025. The criteria for compliance are based on the World Wide Web Consortium’s Web Content Accessibility Guidelines, WCAG 2. READ MORE
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3. The VAT liability of digital platforms: the EU rules in the light of the OECD Guidelines
University essay from Lunds universitet/Institutionen för handelsrättAbstract : Considering the growing role of digital platforms in e-commerce sales, countries have requested guidance on how to create efficient and effective rules regarding the liability for digital platforms to collect VAT on online sales of goods without creating undue administrative costs and compliance burdens. Therefore, in 2019, the OECD provided guidelines in this regard. READ MORE
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4. Article 17(7) of Directive 2019/790 on Copyright and Related Rights in the Digital Single Market
University essay from Lunds universitet/Institutionen för handelsrättAbstract : Prior to the adoption of Article 17 of the Directive (EU) 2019/790 on Copyright and Related Rights in the Digital Single Market, the e-Commerce Directive provided hosting liability exemptions for intermediary service providers. In addition, copyright exceptions and limitations were previously optional and their implementation was at liberty of the Member States. 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