Sökning: "Ole Gjems-Onstad"

Hittade 2 avhandlingar innehållade orden Ole Gjems-Onstad.

  1. 1. Cross-Border Consumption Taxation of Digital Supplies

    Författare :Pernilla Rendahl; Björn Westberg; Christina Moell; Ole Gjems-Onstad; Högskolan i Jönköping; Göteborgs universitet; Gothenburg University; []
    Nyckelord :SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; cross-border taxation; value added tax; goods and services tax; international double taxation; Financial law; Finansrätt;

    Sammanfattning : .... LÄS MER

  2. 2. Cross-Border Consumption Taxation of Digital Supplies : A Comparative Study of Double Taxation and Unintentional Non-Taxation of B2C E-Commerce

    Författare :Pernilla Rendahl; Björn Westberg; Christina Moëll; Ole Gjems-Onstad; Högskolan i Jönköping; Göteborgs universitet; Gothenburg University; []
    Nyckelord :SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; LAW JURISPRUDENCE; RÄTTSVETENSKAP JURIDIK;

    Sammanfattning : Consumption taxes such as a value added tax (VAT) or a goods and services tax (GST) is an important revenue source for several countries, not least within the European Union (EU) which has had a harmonized VAT since the end of the 1960s. The intention of consumption taxation is to tax expenditures made by persons for their private purposes, i.e. LÄS MER