Essays about: "taxable transactions"

Showing result 21 - 25 of 25 essays containing the words taxable transactions.

  1. 21. The Field of Application of the Cost-sharing exemption in Art. 132 (1)(f) of the EU VAT Directive and the Swedish implementation

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Giuliano Heiven; [2013]
    Keywords : VAT Exemptions; Law and Political Science;

    Abstract : The cost-sharing exemption provided by Art. 132(1)(f) EVD is a provision with a specific objective. The legal function of the provision is to enable economic operators which carry on exempt activities to emancipate certain internal sources which are directly necessary to carry on the exempt activity to be outsourced, and thus supplied exempt. READ MORE

  3. 22. Intra-group financing : The influence of the parent-subsidiary relationship in the pricing of intra-group loans

    University essay from IHH, Rättsvetenskap

    Author : Karin Lundblad; [2010]
    Keywords : Transfer pricing; intra-group financing; the arm s length principle; intra-group loans; guarantees;

    Abstract : This master thesis examines the issues surrounding the pricing of intra-group loans. The main focus of the thesis is the process of establishing an interest rate and the assessment of the credit risk in an intra-group context. READ MORE

  4. 23. Carousel Fraud

    University essay from Lunds universitet/Juridiska institutionen

    Author : Louise Nordenhök; [2009]
    Keywords : Skatterätt; Law and Political Science;

    Abstract : Since the abolition of fiscal frontiers in the EU in 1993, intra-Community supplies of goods between taxable persons are exempt from Value Added Tax (henceforth VAT) in the Member State of origin. Instead, the goods are taxed in the Member State of destination at the rate and condition in force in that Member State. READ MORE

  5. 24. Value Added Tax : the Right to Deduct in Case of Carousel Fraud

    University essay from IHH, Rättsvetenskap

    Author : Helen Andersson; Karolina Franzén; [2008]
    Keywords : Value Added Tax; the right to deduct; carousel fraud; Mervärdesskatt; avdragsrätt; karusellhandel;

    Abstract : Taxable persons’ right to deduct input VAT is an integral part of the VAT system and may in principle not be limited. Carousel schemes deprive the Member States a great deal of tax revenue, investigations show that up to EUR 100 billion disap-pear every year. READ MORE

  6. 25. Formulary Apportionment - a realistic alternative to the arm's length principle within the EU?

    University essay from Lunds universitet/Juridiska institutionen

    Author : Tomas Fjordevik; [2001]
    Keywords : Skatterätt; Law and Political Science;

    Abstract : The international accepted standard today, which is used for tax purposes to attribute profits between related enterprises operating in different countries, is the so-called arm's length principle. The arm's length principle states that transfer prices between related enterprises have to be the same amount as transfer prices in comparable transactions between unrelated enterprises. READ MORE