Essays about: "tax Accounting"

Showing result 21 - 25 of 44 essays containing the words tax Accounting.

  1. 21. The Preferred Treatment of the Fixed Establishment in the European VAT

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Rasa Mikutiene; [2014]
    Keywords : taxation; services; reverse charge; place of supply; VAT; fixed establishment; tax; VAT grouping; internal supply; Law and Political Science;

    Abstract : The concept of the FE is relevant in the EU VAT from the two main perspectives as regards the cross-border supplies of services: entitlement of the MS to tax the supply and distribution of VAT accounting obligations between the supplier and the customer. This influences VAT burden and cash flows of both the parties to the supply and the state in which the supply is subject to VAT. READ MORE

  3. 22. The Abrogation of the Statutory Audit -Effects on the Swedish Tax Authority from an Agency Theory Perspective

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Charlotte Göransson; Louise Lind; [2013-06-14]
    Keywords : Statutory Audit; Tax Authority; Sweden; Small LLCs; General Accounting Controls;

    Abstract : Background and problem The statutory audit for small LLCs in Sweden was removed in 2010. The Swedish Tax Authority raised many concerns before the legislative change, but since then they have not voiced their opinions regarding its effects. READ MORE

  4. 23. Volunteer-friendly? Advantageous? Troublesome? In Swedish Sport Associations -A qualitative research about the effects of a VAT liability in Swedish sport associations

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Emma Andersson; Emilia Sörensson; [2012-08-14]
    Keywords : ;

    Abstract : Background and Problem Definition: Swedish sport associations, which are regarded as public benefit non-profit associations (public NPAs), receive a favourable fiscal treatment since they are exempt from income tax and VAT, even if it pursues economic activities. This exemption violates the binding rules and regulations of the VAT Directive, which Sweden, as a Member State in the EU, is obliged to follow. READ MORE

  5. 24. Determinants of Voluntary Audit in Micro-Entities : A qualitative study of micro-entities in Skellefteå

    University essay from Handelshögskolan vid Umeå universitet; Företagsekonomi

    Author : Franziska Schöps; Elin Persson; [2012]
    Keywords : Voluntary Audit; Micro-Entities;

    Abstract : Abstract Smaller companies have less manpower then larger companies to manage administrative tasks. EU has made it possible for member states to reduce the accounting and audit requirements for small companies and Sweden introduced the option of voluntary audit from the fiscal year of 2011 for micro-entities that do not exceed the threshold values of 3 employees, 3 MSEK turnover and 1. READ MORE

  6. 25. Reasons behind presumed low financial reporting quality (FRQ) in China

    University essay from Företagsekonomi

    Author : Henrik Edlund; [2012]
    Keywords : Financial reporting quality FRQ ; China; Accounting problem; fraud; Accounting standards; Audit Quality; Corporate governance;

    Abstract : China and its economic development is today something that affects us all in one way or another. Through economic expansion Chinese companies starts to be an important player on the global scene. READ MORE