LEADER 03356nam 2200445 450 001 9910797079903321 005 20230807220450.0 010 $a90-8722-330-7 035 $a(CKB)3840000000349741 035 $a(MiAaPQ)EBC6176459 035 $a(EXLCZ)993840000000349741 100 $a20200731d2015 uy 0 101 0 $aeng 135 $aurcnu|||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aVAT grouping from a European perspective /$fSebastian Pfeiffer 210 1$aAmsterdam, The Netherlands :$cIBFD,$d[2015] 210 4$d©2015 215 $a1 online resource (xiv, 336 pages) $cillustrations 225 1 $aIBFD Doctoral series ;$vVolume 34 311 $a90-8722-329-3 320 $aIncludes bibliographical references (pages 273-336). 327 $tThe VAT groups of companies : a glance from the policy perspective --$tHistory of EU VAT grouping --$tPersonal scope of VAT grouping --$tTerritorial scope of VAT grouping --$tSubstantive scope of VAT grouping --$tFormal scope of VAT grouping --$tMandatory or optional application --$tVAT group as a separate taxable entity --$tIntra-group supplies of goods and services --$tRights and obligations --$tVAT grouping vs. the exemption of cost-sharing arrangements --$gConclusions. 330 8 $aIn theory, VAT is a neutral tax and should not become a burden for companies. On that account, the business decision to insource or outsource activities should be irrelevant for the VAT treatment. However, the current EU VAT regime is (partly) harmonized and does not generate neutrality for all companies involved, i.e. companies not able to (fully) deduct input taxes. Member States are granted an option for introducing a VAT grouping regime that allows legally independent persons to be treated as one single taxable person under certain conditions. The main consequence of VAT grouping is that it leads to out-of-scope intra-group transactions, enabling companies to outsource functions without running the risk of non-deductible VAT. The notion of EU VAT grouping stems from the German Organschaft regime, which was originally introduced to produce neutrality within the chain of companies. 0This book provides an overview of VAT policy considerations for introducing VAT grouping and the history of the EU VAT grouping notion, and offers an in-depth analysis of the scope of the VAT grouping notion found in the VAT Directive. While elaborating on the scope of the VAT grouping concept, the fundamental freedoms relating to the territorial scope and State aid provisions with respect to the personal scope are scrutinized. The scope of VAT grouping is furthermore analysed in the light of the ECJ?s case law on VAT grouping, VAT in general and other case law relevant to the topic. 410 0$aDoctoral series ;$vVolume 34. 606 $aValue-added tax$xLaw and legislation$zEuropean Union countries 607 $aEurope$zEuropean Union countries$2fast 607 $aEuropa?ische Union$2gnd 615 0$aValue-added tax$xLaw and legislation 676 $a343.4055 700 $aPfeiffer$b Sebastian$01465809 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910797079903321 996 $aVAT grouping from a European perspective$93676019 997 $aUNINA LEADER 12187nam 22006375 450 001 9910488718803321 005 20251230065323.0 010 $a3-030-79200-5 024 7 $a10.1007/978-3-030-79200-8 035 $a(CKB)5590000000516472 035 $a(MiAaPQ)EBC6676059 035 $a(Au-PeEL)EBL6676059 035 $a(OCoLC)1259281683 035 $a(PPN)258062460 035 $a(BIP)80723080 035 $a(BIP)80304528 035 $a(DE-He213)978-3-030-79200-8 035 $a(EXLCZ)995590000000516472 100 $a20210623d2021 u| 0 101 0 $aeng 135 $aurcnu|||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$a2021 International Conference on Applications and Techniques in Cyber Intelligence $eApplications and Techniques in Cyber Intelligence (ATCI 2021) Volume 1 /$fedited by Jemal Abawajy, Zheng Xu, Mohammed Atiquzzaman, Xiaolu Zhang 205 $a1st ed. 2021. 210 1$aCham :$cSpringer International Publishing :$cImprint: Springer,$d2021. 215 $a1 online resource (1015 pages) 225 1 $aAdvances in Intelligent Systems and Computing,$x2194-5365 ;$v1398 311 08$a3-030-79199-8 320 $aIncludes bibliographical references and index. 327 $aIntro -- Foreword -- Organization -- General Chairs -- Online Conference Organizing Chairs -- Program Chairs -- Publication Chairs -- Publicity Chairs -- Website and Local Service Chairs -- Program Committee Members -- Welcome Message -- Conference Program at a Glance -- ATCI 2021 Keynotes -- Oral Presentation Instruction -- Registration -- Contents -- Cyber Intelligence for Business and Management Innovations -- Prediction of Total Investment in Fixed Assets Based on the SARIMA Model and X12ARIMA Seasonal Adjustment Method -- 1 Introduction -- 2 Model Establishment and Indicator Description -- 2.1 Data Sources and Related Instruction -- 2.2 Judging Data Seasonality -- 2.3 Model Establishment -- 3 Model Prediction -- 3.1 Analysis and Prediction Using SARIMA Model -- 3.2 X12ARIMA Seasonal Adjustment Method Using Addition -- 3.3 X12ARIMA Seasonal Adjustment Method Using Multiplication -- 3.4 Forecast Results and Comparison of X12ARIMA Seasonal Adjustment Method Using Addition and Multiplication -- 3.5 Automatic Prediction of X12ARIMA Seasonal Adjustment Method Based on R Language -- 4 Conclusion -- References -- Analysis of the Impact of Green Credit on the Operating Efficiency of Listed Commercial Banks Based on Python -- 1 Introduction -- 2 Data and Model -- 2.1 Variable Selection -- 2.2 Data Source -- 2.3 Descriptive Statistical Analysis -- 2.4 Model Setting and Selection -- 2.5 Model Selection -- 3 Conclusions -- References -- The Influence of Computer Network Technology on Trade Development -- 1 Changes of Trade Market Environment under the Background of Internet Development -- 2 Application of Internet Technology in Trade Activities -- 3 The Impact of Internet on the Development of Trade -- 4 Problems in the Application of Internet in Trade -- 5 Improve the Effectiveness of Internet Application in Trade Process -- 6 Conclusion -- References. 327 $aThe Application of Knowledge Map and the Construction of Enterprise Knowledge Map -- 1 Introduction -- 2 Knowledge Graph and Structure of the Enterprise Information System -- 3 Application of Knowledge Graph -- 3.1 Problem Solving -- 3.2 Network Security -- 3.3 Intelligent Application -- 4 Construction of Knowledge Map -- 4.1 Knowledge Extraction -- 4.2 Knowledge Integration -- 4.3 Developing Knowledge Map -- 5 Conclusion -- References -- Interaction Mechanism of Regional Tourism Industry and Information Industry -- 1 Introduction -- 2 Research Methods -- 3 Evaluation System -- 4 Interaction Mechanism -- 4.1 Stationarity Test -- 4.2 Selection of Lag Order -- 4.3 PVR Model Estimation -- 4.4 The Dynamic Response of Tourism Industry and Information Industry -- 4.5 Analysis of Variance -- 5 Conclusion -- References -- Service Quality Evaluation of Office Property Management Based on SERVQUAL Model -- 1 Introduction -- 2 Related theories of Office Property Management Service Quality -- 3 Establishment of Service Quality Index System -- 3.1 Index Selection -- 3.2 Weight Determination -- 3.3 The Square Root Method is Used to Calculate the Eigenvector and Weight -- 3.4 Evaluate the Service Quality of Office Property Management -- 4 Service Quality Satisfaction and Importance Evaluation -- 5 Conclusions -- References -- Characteristics and Trends of Tourism Informatization Research - Based on Citespace Knowledge Map Analysis -- 1 Introduction -- 2 Research Methods and Data Sources -- 3 Statistics and Analysis -- 3.1 Distribution of Domestic Tourism Information Research -- 3.2 Distribution of Domestic Tourism Information Research Journals -- 3.3 An Analysis of the Frontier Hot Spots of Domestic Tourism Informatization Research -- 3.4 Trajectory and Trend Analysis of Domestic Tourism Informatization Research -- 4 Discussion and Conclusion -- References. 327 $aPolicy Guarantee for the Development of FinTech Under the Flow of Information Technology in Guangdong-Hong Kong-Macao Greater Bay Area -- 1 Introduction -- 2 Challenges Facing FinTech Development in the Greater Bay Area -- 2.1 The Flow of FinTech Talents is Not Smooth -- 2.2 Cross-Border Logistics Transportation is Not Smooth -- 2.3 The Cross-Border Use of Financial Funds is Not Smooth -- 2.4 The Communication of Information and Data is Not Smooth -- 3 Policy Guarantee for the Development of FinTech in the Greater Bay Area -- 3.1 Administrative Management and Policy Guarantee -- 3.2 Talent Guarantee for the Development of Dawan FinTech -- 3.3 Healthy Competition Guarantee for the Development of Insurance Technology in the Greater Bay Area -- 3.4 Platform Guarantee for FinTech in the Greater Bay Area -- 3.5 Risk Prevention of FinTech in the Greater Bay Area -- 4 Conclusion -- References -- Training Mode of Applied Talents in Tourism Management Specialty Under Artificial Intelligence -- 1 Introduction -- 2 Relevant Concepts -- 2.1 AI Concept -- 2.2 Applied Talents of Tourism Major -- 2.3 Talent Training Mode -- 2.4 Basic Algorithm -- 3 Practical Research on the Talent Training Mode of Tourism Management Major from the Perspective of AI -- 3.1 Subjects -- 3.2 Experimental Steps -- 4 Statistical Analysis of Data -- 4.1 Students' Understanding of AI in Teaching -- 4.2 Students' Experience Based on AI -- 4.3 Assessment Result Analysis -- 5 Conclusion -- References -- Risk Analysis and Development Research of Cross-Border E-commerce Payment Under the Background of Internet Finance -- 1 Research on the Background of Cross-Border E-commerce Payment in China -- 1.1 Traditional Payment Cross-Border E-commerce Platform -- 1.2 Third-Party Payment Cross-Border E-commerce Platform -- 2 Internet Finance Promotes Cross-Border Electronic Payment. 327 $a3 Existing Problems and Risk Analysis of Cross-Border E-commerce Payment -- 3.1 Credit System Defects and Payment Credit Risk -- 3.2 Regulatory Risks of Big Data and User Privacy -- 3.3 Risk of Cross-Border Money Laundering and Illegal Flow of Funds -- 3.4 Legal Risks of Cross-Border Electronic Payment -- 4 Strategic Analysis and Development Research of Cross-Border Electronic Payment Industry -- 4.1 Strengthen the Supervision of Cross-Border Electronic Commerce Payment -- 4.2 Improve the Security of Third-Party Payment Information in the Era of Big Data -- 4.3 Improve the Credit Information Work and Establish an Online and Offline Credit Information System -- 4.4 Improve the Access System for Third-Party Cross-Border Payment Services -- 4.5 Attach Importance to and Strengthen Anti-money Laundering Work -- References -- The Construction and Application of Financial Sharing Service Center of Enterprise Group -- 1 The Strategic Significance of Building Financial Sharing Service Center to Strengthen Financial Control of Enterprise Groups -- 2 Principles and Key Points of Financial Sharing Service Center Construction -- 3 Core Systems and System Integration of Financial Shared Service Center Construction -- 4 Management and Control Mode and Expected Effect of Financial Shared Service Center -- 5 Financial Sharing Service Center Construction Risk and Countermeasures -- References -- Analysis on Employment Situation of Applied Universities in Transformation and Development -- 1 Introduction -- 2 Main Factors Affecting the Employment Rate of Colleges and Universities -- 2.1 The Increase of College Enrollment Leads to the Decrease of the Gold Content -- 2.2 The Leading Role of University Education is Challenged by the Development of Internet -- 2.3 The Speed of Knowledge Renewal in Colleges and Universities Lags Behind the Development of Industry. 327 $a2.4 The Motive Force for Colleges and Universities to Seek Employment Growth Point is Not Strong -- 2.5 Higher-Educated People are More Attractive to Businesses than Students -- 2.6 The Orientation of Employment of College Students is Not Accurate -- 3 Analysis of Employment Data of Jilin Agricultural Science and Technology Institute -- 4 Exploration of the Work Model Which is Favorable to the Comprehensive Quality Improvement of Employment -- 4.1 Accurate Positioning -- 4.2 Graded Advance -- 4.3 Ideological Guidance -- 4.4 Comprehensive Plan -- 5 Summary and Outlook -- References -- Corpus-Based Comparative Study on Chinese and English Subjectivity -- 1 Introduction -- 1.1 Problem and Research Question -- 1.2 Review of Literature -- 2 Research Methods -- 2.1 The Corpus and Data -- 2.2 Data Collection and Analysis -- 2.3 Results -- 3 Discussion -- 4 Conclusion -- References -- Analysis on the Development of Regional Innovation Ability Driven by Internet Under the Background of "Internet Plus" -- 1 Introduction -- 2 Theoretical Analysis -- 2.1 Cost Effect -- 2.2 Competitive Effect -- 2.3 Spillover Effect -- 3 Analysis of Existing Circumstance -- 4 Conclusion and Enlightenment -- References -- Influence Mechanism of Mobile Social Network Users' Product Recommendation Information on Consumers' Intention to Participate Sharing Economy -- 1 Introduction -- 2 Theoretical Bases -- 2.1 Theory of Planned Behavior -- 2.2 Source Credibility Theory -- 3 Influencing Mechanism Analysis -- 3.1 Influencing Mechanism of TPB Factors -- 3.2 Influence Mechanism of Source Credibility Factors -- 3.3 The Theoretical Model -- 4 Management Implication -- 4.1 Improve Consumers' Perception of Source Credibility -- 4.2 Improve Consumers' Perceived Ease-of-Use to Mobile Social Network Apps -- 5 Conclusions -- References -- Optimizing System Management Based on Trust of Domain. 327 $a1 Account Management Issues. 330 $aThis book presents innovative ideas, cutting-edge findings, and novel techniques, methods, and applications in a broad range of cybersecurity and cyberthreat intelligence areas. As our society becomes smarter, there is a corresponding need to secure our cyberfuture. The book describes approaches and findings that are of interest to business professionals and governments seeking to secure our data and underpin infrastructures, as well as to individual users. 410 0$aAdvances in Intelligent Systems and Computing,$x2194-5365 ;$v1398 606 $aEngineering$xData processing 606 $aComputational intelligence 606 $aData Engineering 606 $aComputational Intelligence 615 0$aEngineering$xData processing. 615 0$aComputational intelligence. 615 14$aData Engineering. 615 24$aComputational Intelligence. 676 $a005.8 702 $aAbawajy$b Jemal H.$f1982- 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910488718803321 996 $a2021 International conference on applications and techniques in cyber intelligence$92817000 997 $aUNINA