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Showing result 1 - 5 of 9 essays matching the above criteria.

1. 1. The impact of auditor rotation on audit quality : A qualitative study conducted with audit companies and public listed companies located in Sweden

   University essay from Umeå universitet/Företagsekonomi

   Author : Sonja Oberleitner Oberleitner; [2017]
   Keywords : auditor rotation;

   Abstract : The collapse of Enron and several other companies, such as Global Crossing and the more recent scandal of Tesco, raised concerns worldwide about auditor independence and audit quality. The scandals have proven that particularly the joint-provision of auditing and nonaudit services (NAS) along with a long-term auditor-client relationship tend to adversely impact auditor independence thus audit quality, triggering the need for a new regulation. READ MORE

3. 2. Hybrid Mismatch Arrangements Within EU: Under what Conditions could Single Taxation Be Secured?

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Margret Agusta Sigurdardottir; [2016]
   Keywords : Tax; Taxation; Tax Law; Direct Taxation; Fundamental Freedoms; Double Taxation; Double Non-Taxation; Tax Avoidance; Aggressive Tax Planning; The Single Tax Principle; Single Taxation; Tax Treaty Law; GAAR; General Anti-Abuse Rule; Exemption Method; Credit Method; Dividend; Interest; Classification of Income; International Tax Regime; ECJ Case Law; Hybrid Mismatch Arrangements; Hybrid Financial Instruments; Parent-Subsidiary Directive; Base Erosion and Profit Shifting; BEPS; BEPS Action Plan 2; Anti-Hybrid Rules; Linking Rules; Correspondence Principle; Anti-Tax Avoidance Directive Proposal; Parent-Subsidiary Directive Amendments; Justification Grounds; EU Law; Law and Political Science;

   Abstract : The purpose of the thesis is to analyse the problems of hybrid mismatch arrangements within the EU and how single taxation, which requires income to be taxed once, not more or less, can be secured under EU law. After the amendments of the Parent-Subsidiary Directive (PSD), where an anti-hybrid rule was enacted, the legal environment for companies within the European Union changed. READ MORE

4. 3. The concept of independence within the meaning of Articles 9(1) and 10 of the VAT Directive

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Emma Österlind; [2016]
   Keywords : VAT; Council Directive 2006 112 EC of 28 November 2006 on the common system of value added tax; The Court of Justice of the European Union; independence; branches; wholly owned subsidiaries; remuneration; economic risk; working conditions; employer s liability; legal form; subordination; Law and Political Science;

   Abstract : Article 9(1) of the VAT Directive requires a person to independently carry out economic activity in order to be considered as taxable for VAT purposes. Article 10 provides a negative definition of the term “independently”, precluding from the scope of this concept persons that are bound to an employer by a contract of employment or any other legal ties creating the relationship of employer and employee in terms of working conditions, remuneration and employer’s liability. READ MORE

5. 4. The economic development of Sweden compared to four EMS/EMU countries during 1985-2014 with focus on pros and cons of EMU

   University essay from Lunds universitet/Ekonomisk-historiska institutionen

   Author : Christer Bartholdi; [2015]
   Keywords : pros and cons of EMU; future competitiveness of Sweden; Sweden compared to four EMS EMU countries; European Monetary Union; Business and Economics;

   Abstract : Sweden has been a "stand-alone" case since 1992 when the krona was set on a free float. The primary aim of this thesis is to compare the economic development of Sweden during 1985-2014 to the core EMU countries of Germany and France and the periphery countries of Italy and Spain. READ MORE

6. 5. The abolishment of the statutory audit requirement -Does it change vredit assessment processes?

   University essay from Göteborgs universitet/Företagsekonomiska institutionen

   Author : Carina Backestål; Emil Carlsson; [2011-09-01]
   Keywords : ;

   Abstract : Background: In November 2010, the statutory audit requirement in Sweden was abolished for Swedish SMEs. The abolishment was the result of the objective of a 25% reduction of administrative costs, for companies within the European Union. READ MORE