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The European system of VAT was developed in the 1950s. The majority of transactions involved the supply of goods, and suppliers and consumers used to meet face by face. Nowadays many service providers offer the possibility to the customer, that the consumer pays before the actual service is provided. In many cases the customer does not use the right attributed from the agreement between the partie
This thesis investigates whether the implementation of a withholding tax on financial transactions obtained by the provision of certain digital services could solve the current problem of missing taxation rights regarding the income of highly digitalized multinational business models. Furthermore, the thesis aims to determine whether such tax could be in line with European Union law and the model
The Permanent Establishment (PE) concept plays a key role in the distribution of taxing rights between States by determining when the profits derived by an entity are taxable in a State other than the State of its residency. This concept, originally, evidenced the existence of sufficient economic allegiances between a non-resident entity and a State to justify taxation therein. However, the evolut
This paper takes a closer look at civil society-state and global relations in the hybrid regime of Kenya, through Critical Discourse Analysis developed by Norman Fairclough. The paper looks closer at diverse sets of text produced by various actors such as the Kenyan state, Global institutions and local civil society actors. The analysis concludes that the hybrid regime of Kenya has consolidated po
This thesis regards a research to the implementation of the GAAR in the Netherlands. It focuses on the PPT and the ATAD GAAR. According to the Dutch government, there is no need for implementing a GAAR, since it is covered by the fraus legis doctrine. According to this research, there are however some differences between the doctrine and the GAARs. The PPT has a focus on the subjective test, whil
In the past ten years, Greece has been hit by two “crises”. The first, an economic crisis in 2009, which consisted of a series of bailouts from the European Commission, European Central Bank, and the International Monetary Fund, leading to a trend of anti-Greek sentiment within the EU. The second, the Syrian refugee “crisis”, beginning in the fall of 2015. At the start, Greece was simply a transit
Studien syftar till att undersöka hur musiklärarstudenter talar om sina upplevelser av självmedkänsla och hur deras upplevelse påverkar deras musicerande. Detta undersöks efter att begreppet självmedkänsla introducerats för informanterna (musiklärarstudenterna). Vidare undersöks i studien hur musiklärarstudenter talar kring begreppet i relation till sin kommande lärarroll. Studien bygger på kvalitThe purpose of the study is to examine how music-teacher students talk about their experience of self-compassion and how their experiences affect their playing. This is examined after the term is introduced to the informants (the music-teacher students). The study also examines how music-teacher students talk about the term in relation to their future profession as music teachers. The method used
The aim of this study was to gain an understanding of how experts and non-experts relate to prenatal diagnosis regarding normality and the idea of what makes a good society. The method chosen for this study was qualitative content analysis. The sample used for the study includes 38 debate articles brought from Swedish daily newspapers. The results show little distinction between experts and non-ex
New legal requirements force organizations to increase their data retention of video surveillance for up to a year. This amount of video data requires very large storage capacities, which will drive up the costs for the end user by a large amount. Surveillance data that is old is very rarely accessed, thus there is no need for a short retrieval time for older data. This thesis investigated differe
For a labor market, such as the one for economists, an employer often faces the diffi- culty of distinguishing attainable from unattainable candidates. Offers, rejections and the recruiting process overall is costly, and participants of the market need to choose who to pursue wisely. EconMatch is a site aiming to provide suggestions on what candidate is the best to pursue for a university, based o
Tourism has become one of the largest and fastest growing industries of the global capitalist economy. In the case of Austria, it is responsible for nearly one sixth of the GDP. This development is connected to an incredible economic growth and structural changes in formerly remote mountain villages in the Austrian Alps. In this thesis, the impacts of the mass tourism developments on the local pop
on the 21st of September, the CJEU delivered the judgements in DNB Banka and AVIVA, clearly stating that the cost sharing exemption cannot be relied upon by taxable persons operating in the financial and insurance sectors, due to the fact that the scope of Article 132(1)(f) is limited to exemptions in the public interest. This paper will look at the purpose and the development of Article 132(1)(f)
Syftet med denna studie är att belysa hur elever i gymnasiesärskolan ges möjligheter till musikaliskt lärande. Studien grundar sig i bristande erfarenheter kring att undervisa elever med olika funktionsnedsättningar samt en uppfattning om att undervisningen kan tendera att fokusera mer på omvårdnad. Frågeställningar som låg till grund för studien var följande: Hur upplever eleverna sin musikundervThe study aims to enlighten how students in special needs upper secondary school are given the opportunities to develop their musical skills. The background of the study was the aspects of that I had been given a few rare moments to gain experiences in teaching students with disabilities during my studies to become a music teacher. But also that education for students with disabilities may be char
The demographic patterns in developing countries have significantly changed in the recent few decades due to the impact of urbanization. The urbanization process has created new challenges; and the enormous divide between haves and have nots has become a defining feature of contemporary urban spaces. The advent of neo liberal globalisation and the integration of developing countries in to the glob
Despite of the ambitious aim of the ATAD, the adverse effect of double taxation caused by the implementation of it is unsolved. It is therefore up to taxpayers to solve the conflict of norms by identifying the correct source of law for eliminating double taxation. The thesis focuses on the double taxation caused by the implementation of ATAD and identifying the correct source of law, if possible,
The purpose of this report is to evaluate and assess fire safety at Bombardier Arena, located in Västerås. This report will only focus on personal safety and therefore no consideration has been taken regarding economic or environmental damage. Bombardier Arena is used during several events, for example, during concerts, car shows, and different sports activities. The maximum number of attendees at
Denna uppsats syftar till att studera vilka utmaningar som bör beaktas vid utformning av en digital strategi. Studien görs genom att med akademisk litteratur definiera vad en digital strategi är, för att sedan samla data från organisationer om deras digitala strategi, och de utmaningar de stött på. Den empiriska insamlingen består av fyra intervjuer med representanter från fyra organisationer, båd
Syftet med denna uppsats är att undersöka om de teoretiska fördelarna som Machine Learning kan ha på kapabiliteten hos AI-robotar har fått genomslag, och hur dessa fördelar kommer att påverka hur RPA-robotar placeras i verksamhetsprocesser i form av roll och uppgift. Genom intervjuer med branschexperter och sammanställning av teorier ser vi att introduceringen av ML i RPA-robotar kan innebära en u
