Essays about: "neutrality and fair competition"
Found 1 essay containing the words neutrality and fair competition.
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1. The VAT Treatment of Small Undertakings in the EU
University essay from Lunds universitet/Institutionen för handelsrättAbstract : The thesis is concerning the VAT treatment of small undertakings in the EU. Both analytic and descriptive writing methods are used to achieve its aim. VAT requires higher compliance costs compared with other taxes. However, the fact that the compliance burden of VAT is highly regressive as size decreases necessitates the special treatment SMEs. READ MORE
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