Essays about: "tax authority"

Showing result 16 - 20 of 29 essays containing the words tax authority.

  1. 16. 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

  3. 17. Missing Trader Fraud in the EU

    University essay from Lunds universitet/Juridiska institutionen

    Author : Oscar Jakobsson; [2013]
    Keywords : Skatterätt; EU-rätt; EU law; VAT; Moms; VAT Fraud; Momsbedrägeri; Missing Trader Fraud; Law and Political Science;

    Abstract : Nollbeskattningen av gemenskapsinterna förvärv i kombination med uppskjuten betalning av moms har möjliggjort karusellbedrägeri med moms på den EU-interna marknaden. Följaktligen har medlemsstaterna drabbas av utebliven moms som inte redovisas av ”missing traders”, samtidigt som den oskyldige affärspartnern till en ”missing trader” behåller sin rätt att återfå moms, vilket skapar en förlust för staten i fråga som får betala tillbaka moms som aldrig inkommit. READ MORE

  4. 18. 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

  5. 19. Advanced Pricing Arrangements : Development of the Swedish legislation

    University essay from IHH, Rättsvetenskap

    Author : Axel Wedin; [2012]
    Keywords : Advanced Pricing Arrangements; Transfer Pricing; Tax Law; prissättningsbesked; internprissättning; skatterätt;

    Abstract : In recent years transfer pricing has become one of the most important issues for tax authorities and companies. As the area has become more complex this has lead to an increase in disputes and a need for dispute resolution procedure. Advanced Pricing Arrangement (APA) is the latest dispute resolution procedure and was introduced in Sweden in 2010. READ MORE

  6. 20. The Mortgagee's Rights to Enforce the Mortgage Execution

    University essay from Lunds universitet/Juridiska institutionen

    Author : Diana Veigule; [2011]
    Keywords : Mortgage Default Enforcement; Law and Political Science;

    Abstract : Nowadays, most ship acquisition transactions are performed through the finance instruments, such as loan agreements. Whereas parties to this ship finance contracts, from one side, usually, is ship owner as borrower, and, from other side might be, financial institution, as lender – such as banks, funds or private companies. READ MORE