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  • 1.
    Rendahl, Pernilla
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    An Overview of Consumption Tax Implications on Sales of Digital Downloads in the European Union2007In: Journal of Media Business Studies, ISSN 1652-2354, Vol. 4, no 2, p. 65-86Article in journal (Refereed)
    Abstract [en]

    This article gives an overview of the current VAT treatment in the EU of digital donloads of films, audio, text, and other media provided by established as well as non-established companies to taxable and non-taxable persons. Four specific issues are discussed; the classification of electronically supplied services, an overview of who may be regarded as a taxable person, the definition of fixed establishment and where electronically supplied services are deemed to be supplied. Proposed changes of the VAT treatment for established companies and their possible effects are also evaluated in relation to the last issue.

  • 2.
    Rendahl, Pernilla
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Cross-Border Consumption Taxation of Digital Supplies2009Doctoral thesis, monograph (Other academic)
  • 3.
    Rendahl, Pernilla
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Cross-Border Consumption Taxation of Digital Supplies: A Comparative Study of Double Taxation and Unintentional Non-Taxation of B2C E-Commerce2008Doctoral thesis, monograph (Other academic)
    Abstract [en]

    Consumption taxes such as a value added tax (VAT) or a goods and services tax (GST) is an important revenue source for several countries, not least within the European Union (EU) which has had a harmonized VAT since the end of the 1960s. The intention of consumption taxation is to tax expenditures made by persons for their private purposes, i.e. the tax burden is carried by the final consumer.

    In the middle of the 20th century the Internet opened up the possibility for electronic commerce. Many problems arise when the rapid evolution of techniques related to e-commerce is mixed with the objective of consumption taxation, particularly in cross-border supplies to consumers. This study focuses on the cross-border consumption taxation on digital supplies in business to consumer e-commerce from an international coordination perspective.

    The study presented in this book covers a comparative study of EC VAT, Australian GST and Canadian GST concerning how digital supplies are taxed in business to consumer cross-border supplies. It particularly focuses on if there are risks for double taxation and unintentional non-taxation and identifying the causes for such cases. In addition the possible remedies for double taxation and unintentional non-taxation are discussed. The findings in the study are evaluated based on rationality, which refers to if the consumption taxation upholds the principles that are part of the OECD, Ottawa Taxation Framework Conditions. The principles that are part of the Framework Conditions are; neutrality, efficiency, certainty and simplicity, effectiveness and fairness and flexibility.

  • 4.
    Rendahl, Pernilla
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    Enterprise Services: National Report: Sweden2012In: Cahiers de droit Fiscal International: Enterprise Services / [ed] Ariane Pickering, The Hague: International Fiscal Association , 2012, vol 97a, p. 647-667Chapter in book (Refereed)
  • 5.
    Rendahl, Pernilla
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    Enterprises Services2011Conference paper (Other academic)
  • 6.
    Rendahl, Pernilla
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Fler turer kring mervärdesskattedirektiven och elektroniskt tillhandahållna tjänster2006Other (Other academic)
  • 7.
    Rendahl, Pernilla
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Förhandsavgöranden av EG-domstolen: ett svenskt perspektiv2001In: IUR-Information: Institutet för utlänsdk rätt, no 5/6, p. 4-9Article in journal (Refereed)
  • 8.
    Rendahl, Pernilla
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Förslag från kommissionen gällande omarbetning av sjätte mervärdesskattedirektivet2004Other (Other (popular science, discussion, etc.))
  • 9.
    Rendahl, Pernilla
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Förändringar att vänta för mervärdesbeskattningen av finansiella tjänster och försäkringstjänster2006Other (Other (popular science, discussion, etc.))
  • 10.
    Rendahl, Pernilla
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Guide till GST-beskattning av elektronisk handel2003Other (Other (popular science, discussion, etc.))
  • 11.
    Rendahl, Pernilla
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    Imposing EU VAT on Unlawful Digital Supplies2011In: EC Tax Review, ISSN 0928-2750, E-ISSN 1875-8363, Vol. 20, no 4, p. 192-202Article in journal (Other academic)
    Abstract [en]

    This article discusses if EU value added tax (VAT) can be imposed on unlawful digital supplies by evaluating applicable criteria developed by the Court of Justice (COJ). Unlawful digital supplies are delimited to cover trade with digital materials that are copyright protected and exchanged through peer-to-peer networks without the permission of the copyright holder. The criteria that are evaluated for imposing EU VAT on these unlawful supplies covers the scope of VAT, whether the supplies can be seen as consumption, identification of the taxable supplier and if the supplies can be considered as taxable. The main difficulties with deciding if EU VAT can be imposed on unlawful digital supplies is in the argumentation used by the COJ in primarily two cases. The difficulties are, first, based on the Hong Kong Trade case, where the COJ interprets the scope of economic activity as not covering services supplied free of charge. Second, in the Tolsma case, the COJ discusses the need of a direct link establishing if there is a taxable transaction. For imposing EU VAT on unlawful digital supplies, the market place connecting the users and the organization providing the market place can rather be considered as an indirect link than a direct link establishing a legal relationship.

  • 12.
    Rendahl, Pernilla
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Kommissionen föreslår en förlängning av direktivet för elektroniskt tillhandahållna tjänster2006Other (Other academic)
  • 13.
    Rendahl, Pernilla
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Mervärdesbeskattning av elektroniska tjänster2003Other (Other (popular science, discussion, etc.))
  • 14.
    Rendahl, Pernilla
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    Mervärdesbeskattning av programformat och TV-produktion i Sverige: Ett exempel på bristande anpassning i ett transformerande samhälle?2012Conference paper (Other academic)
  • 15.
    Rendahl, Pernilla
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    Mervärdesbeskattning av programformat vid TV-produktion i Sverige – ett exempel på bristande anpassning i ett transformerande samhälle?2012In: Skattenytt, ISSN 0346-1254, Vol. 2, p. 42-53Article in journal (Other academic)
  • 16.
    Rendahl, Pernilla
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Mervärdesskattereform2001Other (Other academic)
  • 17.
    Rendahl, Pernilla
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    Ny genomförandeförordning på momsområdet2011In: Skattenytt, ISSN 0346-1254, no 12, p. 876-885Article in journal (Other academic)
  • 18.
    Rendahl, Pernilla
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    OECD om internationell dubbelbeskattning på momsområdet2009In: Svensk Skattetidning, ISSN 0346-2218, no 5, p. 550-563Article in journal (Refereed)
  • 19.
    Rendahl, Pernilla
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    OECD:s senaste bearbetning av internationella riktlinjer på momsområdet2010In: Skattenytt, ISSN 0346-1254, no 12, p. 854-861Article in journal (Other academic)
    Abstract [sv]

    Den ökade gränsöverskridanden handeln med framförallt tjänster har lett till problem med dubbelbeskattning och icke-beskattning på mervärdesskatteområdet i en allt större utsträckning. Inom OECD pågår arbete med att identifiera orsaker till problemen samt att försöka koordinera mervärdesskatten internationellt eftersom dubbelbeskattningsavtal saknas. I februari i år presenterades en bearbetning av de internationella riktlinjer som utgör kärnan i arbetet. Materialet är högst välkommet eftersom det ursprungliga materialet snarare presenterade en struktur än genomarbetade riktlinjer. Mycket arbete kvarstår dock, innan större slutsatser kan dras om vilka effekter riktlinjerna på mervärdesskatteområdet kan få, vilket bör has i åtanke. Den här artikeln presenterar de större dragen i det material som presenterades i februari i år.

  • 20.
    Rendahl, Pernilla
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Omsättningslandet för elektroniska tjänster samt huruvida dessa är tillhandahållna från ett fast etableringsställe2009In: Skattenytt, ISSN 0346-1254, no 5, p. 282-294Article in journal (Other academic)
    Abstract [en]

    Skatterättsnämnden meddelade ett förhandsbesked den 29 december 2008 gällande elektroniskt tillhandahållna tjänster och huruvida dessa skall beläggas med svensk mervärdesskatt. Avgörandet berör framförallt frågan ombestämning av omsättningsland baserat på huruvida fast etableringsställe föreligger i Sverige.

  • 21.
    Rendahl, Pernilla
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Server utgör fast driftställe i Indien2003Other (Other academic)
  • 22.
    Rendahl, Pernilla
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Unilateral Measures to Avoid International Double (Non-) Taxation: VAT/GST vs. Direct Taxation2009In: Value Added Taxation and Direct Taxation - Similarities and Differences, 2009Conference paper (Other academic)
  • 23.
    Rendahl, Pernilla
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Unilateral Measures to Avoid International Double (Non-) Taxation: VAT/GST vs.Direct Taxation2009In: Value Added Tax and Direct Taxation: Similarities and Differences / [ed] Michael Lang, Peter Melz and Eleonor Kristoffersson, Amsterdam: International Bureau of Fiscal Documentation , 2009, p. 1119-1144Chapter in book (Other academic)
1 - 23 of 23
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  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
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  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
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  • text
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