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Visar resultat 1 - 5 av 24 avhandlingar som matchar ovanstående sökkriterier.

1. 1. Financial Activities in European VAT - A Theoretical and Legal Research of the European VAT System and the Actual and Preferred Treatment of Financial Activities

   Författare :Oskar Henkow; Institutionen för handelsrätt; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Directive; consumption taxation; indirect taxation; EC law; European Union; banking; financial activities; VAT; Financial services; value added tax; European VAT; Industrial and commercial law; Associationsrätt; handelsrätt;

   Sammanfattning : Value added tax (VAT) is a key part of the fiscal revenue of many countries. Yet this broad-based tax on consumer spending exempts financial services. This seems puzzling to many, particularly given the significance of that sector and the size of its value-added in today's world economy. LÄS MER

3. 2. Territorial Allocation of VAT in the European Union : Alternative approaches towards VAT allocation and their application in the internal market

   Författare :Mariya Senyk; Institutionen för handelsrätt; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; value added tax; origin principle; destination principle; internal market; allocation of tax; added value principle;

   Sammanfattning : When it comes to determining the jurisdictional reach of VAT two principles are used by the OECD, EU policy makers and scholars, namely, the origin principle and the destination principle. These principles can mean different things. LÄS MER

4. 3. Funding Matters : Archaeology and the Political Economy of the Past in the EU

   Författare :Elisabeth Niklasson; Mats Burström; Birgitta Svensson; Björn Magnusson Staaf; Stockholms universitet; []
   Nyckelord :HUMANIORA; HUMANITIES; archaeology; cultural heritage; political economy; socio-politics; funding; European Union; archaeological ethnographies; identity politics; black box; European added value; culture policy; heritage values; political anthropology; arkeologi; Archaeology;

   Sammanfattning : The aim of this thesis is to show how Europe is constructed at the intersection between archaeology, money and politics within EU cultural actions. Ever since the 1970s, the European Community has invested money and prestige in the idea of a common cultural heritage for Europe. LÄS MER

5. 4. Insurance in European VAT : On the Current and Preferred Treatment in the Light of the New Zealand and Australian GST Systems

   Författare :Marta Papis-Almansa; Institutionen för handelsrätt; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; insurance; EU law; tax law; European VAT; value added tax; goods and services tax; Australian GST; New Zealand GST; exemptions from VAT; financial services; comparative tax law;

   Sammanfattning : Whether and how to tax insurance, one of the crucial elements of the modern economy and society, is a complex issue for the design of laws on value added tax (VAT). Exemption from VAT has been the most common international practice, and it is also applied in the harmonized system of European VAT. LÄS MER

7. 5. Value assessment capabilities in early PSS development : a study in the aerospace industry

   Författare :Alessandro Bertoni; Christian Kowalkowski; Luleå tekniska universitet; []
   Nyckelord :TEKNIK OCH TEKNOLOGIER; ENGINEERING AND TECHNOLOGY; Funktionella produkter; Functional Product Development; Produktinnovation; Product Innovation;

   Sammanfattning : Providing added value to standalone products by adding services is at the core of product service systems (PSS) offered in manufacturing industries. Providing PSS requires a change not only in the way products are sold, but also in the way they are designed and developed. LÄS MER