The concept of the FE is relevant in the EU VAT from the two main perspectives as regards the cross-border supplies of services: entitlement of the MS to tax the supply and distribution of VAT accounting obligations between the supplier and the customer. This influences VAT burden and cash flows of both the parties to the supply and the state in which the supply is subject to VAT. The concept is,

The thesis provides the analysis of the concept of neutralisation based on the existing case law of the CJEU, AGs' opinions and academic writings. It introduces the reader to the meaning, scope and the purpose of neutralisation. The core aspect is the difference in the approach used by CJEU in allowing to use the neutralisation as a compensatory measure for discriminatory treatment of a taxpay

Det papperslösa kontoret har länge varit omtalat, men aldrig blivit verklighet trots att tekniska lösningar funnits tillgängliga. Anledningen till detta går att spåra i de kvaliteter som papper erbjuder och som tycks svåra att ersätta med digitala lösningar. 2010 kom de första av en ny generation pekplattor. Dessa blev snabbt populära. Bland annat var många svenska kommuner tidigt ute med att anvä

Många barn som behandlas på sjukhusen i Sverige, vårdas av sjuksköterskor som saknar specialistkompetens inom barnsjukvård. Mindre erfarna och nyutexaminerade sjuksköterskor som saknar specialistkompetens inom barnsjukvård kan ha svårt att tolka detaljer, känna igen och förstå innebörden av barns symptom och ha ett helhetstänkande, något som kan äventyra patientsäkerheten. Syftet med studien var a

Firstly, the title of this paper is Podvertising: advertising in a new media format (in Swedish: Podvertising: om sponsring i ett nytt medieformat) and the authors are Holger Brundin and Fredrik Bröndum. The paper is authored for Media- and communication studies at The institution for communication and media, Lunds University. The podcast is a fairly new and growing format of media with the inte

This thesis aims at analysing and discussing the rules and opportunities of using permanent establishment within financial structures. Financing structures between related parties can be seen as one of the most common tax planning tools for MNE´s. This planning is tackled by thin capitalization rules and is also under the observation of the transfer pricing guidelines. Whereas permanent establishm

Syftet med denna uppsats var att, genom en undersökning av en specifik populärkulturell medietext, studera hur denna representerar homosexualitet samt vilka myter och stereotyper som via detta uppehålls alternativt ifrågasätts. Den analyserade filmen, ”Blå är den varmaste färgen” (originaltitel: ”La vie d’Adéle”), skildrar ett lesbiskt förhållande mellan två unga kvinnor. För att genomföra analyse

Work-life balance (WLB), especially for female workers is a popular topic being widely discussed in different fields. Yet, there are insufficient studies on how Chinese female workers perceive their own WLB and organizational WLB support. In our research, we hold that WLB is personally interpreted and subjectively perceived. Therefore we conducted interviews with Chinese female workers to explore

Ability to pay is recognized in most Member States as a constitutional parameter to design fair tax systems and foundations of such principle can be found also in EU primary law. However, our investigation, based on the analysis of the ECJ's case law concerning tax benefits related to personal and family circumstances, will demonstrate that ability to pay can't be considered a general prin

De flesta människor både äter djur och bryr sig om deras välfärd. Sedan otaliga år tillbaka har köttkonsumtion varit en stor del av människans kosthållning och har endast blivit ifrågasatt av en liten minoritet som väljer att inte äta kött. Denna uppsats undersöker i en textanalys ordvalen i tre nyhetsartiklar publicerade i Svenska Dagbladet som skildrar matdjur (de djur som föds upp för att använ

Large and mature companies often struggle with their capability of introducing radical innovations, as they can be in conflict with existing business model, processes and bureaucracy. A vital phase of the radical innovation process is the first phase, called the Fuzzy Front End. Scholars claim that FFE activities are entailed with much complexity and uncertainty, yet crucial for a company’s compet

This thesis primarily concerns the European Union (EU) value added tax (VAT) exemption for insurance transactions. Due to the negative consequences that exemptions have on the proper functioning of the VAT system and those subject to it, this thesis explores the possibility of adopting the Kiwi taxed approach for insurance transactions. In order to do this, the provisions and functioning of both t

Syftet med uppsatsen är att studera realityserier som socialt konstruerat fenomen ur deltagarperspektiv. I uppsatsen ville vi ta reda på hur tidigare deltagare i realityserier uppfattar sig själva och sin medverkan. Detta har vi gjort genom att gå djupare in på hur de själva anser att de framställt sig i serierna, om deras mediala framställning blivit påverkad av producenterna under och efter dera

Redan innan vi hunnit fram till jobb eller skola så har ett flertal företag överröst oss med olika typer av budskap som berättar vad vi ska äta, hur vi ska lukta och uppföra oss. Men framförallt vilka produkter vi ska köpa för att bli som kvinnan i annonsen (Ekman 1998:91). I den här studien plockade vi isär och analyserade tre av Kellogg’s Special K:s reklamfilmer från tre olika tidsepoker. Syfte

An increasingly heterogeneous demography in society demands for a shift of attitude towards crisis communication. With a population where one in five has got a foreign background it is important that governments and decision makers continuously evaluate the current crisis management plans, and take measures through updates where so is considered to be needed. This report aims to evaluate the curre

The VAT Directive does not include any provisions for the issuer of invoice to be able to adjust invoices issued incorrectly. Neither is there a provision pointing out conditions to be complied with in order to adjust VAT charged correctly. This article examines possibilities under which it is possible for the issuer of invoice to correct output VAT in case of non-payment of consideration.In times

This research is focused on the usage of nationalistic stereotypes in television commercials in the automotive industry. We specifically analyzed one case in which nationalistic stereotypes were used in an automotive advertisement in the USA, using netnographic and document analysis methods. Our main objectives were to first uncover how an automotive advertisement is now using these stereotypes to

The purpose or the study is to explore Google’s network expansion through acquisitions by integrating two different perspectives - Strategic Brand Management and Network Theory - in order to fill the gap in the existing branding literature in relation to network theory. In addition to Strategic Brand Management and Network Theory, the study also explores literature that is related to interrelatedn