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The Anti-Tax Avoidance Directive calls for a new chapter in the fight against tax avoidance and abuse in the European Union - as a minimum level of protection against tax avoidance practises is established. Member States have a certain degree of discretion when implementing the directive. They must however make sure that measures transposed are in line with primary EU law. This essay investigates
According to Art. 58 VAT Directive digital services are to be taxed at the place where the customer resides. The Implementing Regulation provides certain presumptions for suppliers to determine that place. These presumptions are analysed in this thesis regarding their actual compliance effort for companies, as well as the implementation of the destination principle. But before, the conditions and
Fotbollen är en av världens absolut största populärkulturella fenomen vad gäller allt från fritidsintresse till en global industri med mängder av stora ekonomiska investeringar. Således finns mer intressanta aspekter av fotbollen än enbart det rent sportsliga utövandet att undersöka inom samhällsvetenskapen. Tidigare studier har genomgående påpekat att fotbollen, sett ur ett klassperspektiv, haft
Gaze behaviour has previously been shown to support memory retrieval. Looking at the encoding location of a to-be-retrieved object leads to higher retrieval performance. How gaze exerts this function is still unknown. One possibility is that gaze fixations upregulate the activity and accessibility of memories associated with a looked-at location. This study uses an adapted retrieval-practice parad
The aim of this thesis is to present a comparability analysis between the tax on certain digital services approved by Spain; article 107 (1) of the Treaty on the Functioning of the European Union and the case law of the CJEU on state aid, to determine whether the application this tax gives competitive advantages to some companies over others.
The OECD Modified Nexus Approach (MNA) as found in BEPS Action 5 is the preferred method for implementing an IP regime. By linking IP-related expenditures to tax benefits, the approach redefined substance with the aim to prevent tax base erosion which could occur in lenient IP regimes. The approach is implemented in Member States of the European Union. This essay investigates whether the implemen
The purpose of this thesis is to investigate the relationship between customer perceived value (CPV), customer satisfaction (CS), and customer loyalty (CL) in the e-commerce platform industry. The objective is to first derive a theoretical framework about these marketing constructs from academic literature and later test its hypotheses in the e-commerce platform context. This research hypothesizes
Enlargement has become a current subject as attention has been brought to its process and direction. The aim of this thesis is to study the narrative within enlargement in the European Union. The primary material consists of fifteen transcribed speeches, held by Commissioners for Enlargement and Presidents of the European Commission during the period 2001-2020. The study takes into account how the
After the financial crisis in 2008, governments became more aware about how multinational enterprises exploited gaps in the architecture of the international tax system in the globalized world to artificially shift profits to places where there was little or no taxation. It is estimated that base erosion and profit shifting cost countries 100-240 billion USD in lost revenue annually which is equal
This thesis considers whether the OECD’s HTVI approach is compatible with the EU fundamental freedoms. Its conclusions are of relevance to EU Member States who have implemented, or are looking to implement, the HTVI approach as part of a national transfer pricing regime. Because it is incompatible with the ALP as promulgated by the OECD, the HTVI approach cannot be declared compatible with the fu
For preventing economic double taxation and neutralization of choice between direct and indirect investments, states might grant domestic funds certain tax advantages while not extending it to non-residents, which possibly result in international double taxation. This issue arises mostly because of the different features of the investment funds. Such as their legal form, tax treatment, regulatory
År 1997 införde Sverige en särlagstiftning gällande rätten till internationellt skydd undan förföljelse där syftet var att stärka kvinnors skydd mot förföljelse. Som grund för skapandet av denna särlagstiftning låg proposition 1996/97:25, svensk migrationspoli-tik i globalt perspektiv. Proposition 1996/97:25 är vad som kommer utgöra primär-materialet för denna studie. Denna studie har som syfte
The aim of this essay is to assess whether or not it is compatible with EU law to require foreign investment funds resident in third countries to have the same legal form as Swedish contractual investment funds, in order to be exempt from withholding tax. Swedish contractual investment funds fulfilling certain requirement are tax exempt which resulting in a different treatment if withholding tax i
As modern electronics have started to reach its physical scaling limits, novel architectures and physics is needed to meet future demands. Oxide-based Resistive Random Access Memory (RRAM) is a new emerging technology that uses filament formation and rupture in thin oxides to generate resistive switching. Structure of RRAM devices often use transistors as selector devices. In this work a one-trans
Studien grundar sig i mina egna erfarenheter av hur lärare och elever i gymnasiet påverkade mig i mitt musikerskap och formandet av min musikaliska identitet. Under mina studier på lärarutbildningen och inför min blivande roll som pedagog vill jag fördjupa mina kunskaper om hur elever idag upplever formandet av sin musikaliska identitet. Studien syftar till att undersöka hur sångelever på musikutbThis study is based on my own experiences of how teachers and students in high school affected me in my musicianship and in shaping my musical identity. During my studies in teacher education and before my future role as teacher I want to reach a deeper understanding of how students today experience the creation of their musical identity. This study aims to investigate how song students in high sc
The biopharmaceutical industry is replacing the current batch process with a continuous one and an essential step in the downstream process is the virus inactivation (VI). The challenge with a continuous VI reactor is to generate a narrow residence time distribution (RTD), while ensuring a precise incubation time. In this thesis, two different continuous virus inactivation reactors, the Jig In a B
Armed conflict displaces a large number of people every year. Today, over 60 million people are estimated to have been forced from their homes because of circumstances beyond their control. Organizations such as UNHCR work to create sanctuaries for them to have their basic needs satisfied. During the years, the focus has expanded and steered towards providing refugees with developmental training a
What are the intangibles and how transactions related to them should be evaluated from a direct and indirect tax perspective is one of the crucial questions of the modern tax systems and business operators. OECD provides a combination of methods and rules that can be applied for direct tax purposes. However, answers to these questions are not easy to find in the European Value Added Tax (VAT) syst
“What discrepancies arise from the incompatible definitions of intangibles for transfer pricing purposes according to the OECD Transfer Pricing Guidelines 2017 and the U.S. Tax Cuts and Jobs Act, and what are the risks?” The thesis analyses the discrepancies of the different definitions of intangibles in a transfer pricing context, between the OECD Transfer Pricing Guidelines 2017 and the U.S. ta
Abstract Thesis title: Technical analysis - An index-based study of Ichimoku Cloud on the Swedish index OMXS30 Seminar date: 2020-06-01 Subject / Course: FEKH89, Business Administration: Bachelor's degree in finance (15 HP). Author: Alexander Liljenberg, Jesper Linné and Max Vahlgren Supervisor: Göran Andersson Five Keywords: Effective Market Hypothesis, Technical Analysis, Ichimoku
