Avancerad sökning

Hittade 3 avhandlingar som matchar ovanstående sökkriterier.

  1. 1. Tax confidentiality : a comparative study and impact assessment of global interest

    Författare :Anna-Maria Hambre; Eleonor Kristoffersson; Joakim Nergelius; Pasquale Pistone; Örebro universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Tax confidentiality; tax transparency; right to information; tax compliance; administrative costs; taxpayer privacy; Legal Science; Rättsvetenskap;

    Sammanfattning : .... LÄS MER

  2. 2. Driverless trucks in the Swedish freight transport system : An analysis of future impacts on the transport system and the emerging innovation system

    Författare :Albin Engholm; Anna Pernestål; Ida Kristoffersson; Maria Oscott; KTH; []
    Nyckelord :TEKNIK OCH TEKNOLOGIER; ENGINEERING AND TECHNOLOGY; Driverless Trucks; Automated Driving; Total Cost of Ownership; Freight Transport Modeling; Innovation Systems; Machine Design; Maskinkonstruktion;

    Sammanfattning : A large-scale introduction of driverless trucks could start taking place during the next decade. While this could bring several economic benefits for freight transport actors and society, it may also change the freight transport system and exacerbate the negative effects of road transport. LÄS MER

  3. 3. Composite Supplies in the Common System of VAT

    Författare :Giacomo Lindgren Zucchini; Eleonor Kristoffersson; Anna-Maria Hambre; Joakim Nergelius; Edoardo Traversa; Örebro universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Composite supply; composite supplies; single supply; supply; supplies; taxable supply; single transaction; transaction; VAT;

    Sammanfattning : This thesis is about the tax treatment of composite supplies in the common system of value added tax (VAT) of the European Union. A composite supply is a single supply that consists of various distinguishable parts that are combined to form a cohesive unit assessed as such for VAT purposes, even though at least some of those parts might constitute their own single supplies in other circumstances. LÄS MER