ICC – International Chamber of commerce in 1936 first time introduced Incoterms clause. The Incoterms in the most simply way that may be defined as delivery terms. It represents seller’s and buyer’s (manufacturer and customer) relationship in the sales of good contract regarding the goods delivery clause. There were more than one revision of Incoterms until the latest 2010 versions has been released. Incoterms 2010 separated delivery terms into two different transportation ways – sea and inland waterway (4 rules) and any mode of transport (7 rules). These rules mostly are combined with the contract of sales of goods and define the way how the goods will be delivered for the buyer. The most important thing that Incoterms represent is the liability separation between the seller and the buyer. It became clear what obligations and duties the contracting parties has. These rules led to have easier communication between the seller and the buyer when the delivery clause was negotiated. Today the Incoterrms 2010 suggest 11 delivery terms, where the parties may choose the most suitable term for them. All terms are divided into 4 groups and each of them has its own features. In this paper are discussed 2 of it: F group and D group. F and D groups consist from 3 terms each. In the work is analyzed FOB and DDP terms. First of it are suitable for the water and inland transport and second one for any mode of transport. In this paper is analyzed the seller’s responsibility when he agrees... [to full text] / 1936 m. ICC – Tarptautiniai komercijos rūmai (angl. International Chamber of Commerce) pirmą kartą pristatė Incoterms sąlygas. Incoterms sąlygas galima apibūdinti kaip prekių pristatymo sąlygas. Incoterms apibūdina pardavėjo ir pirkėjo (gamintojo ir kliento) pareigas pristatant prekes kai yra pasirašyta pirkimo – pardavimo sutartis. Incoterms buvo ne kartą tobulintos iki buvo išleista paskutinė – 2010 m. versija. Incoterms 2010 išskiria du prekių pristatymo būdus: vienas jų, kai prekės gabenamos jūromis ar vidaus vandens keliais (4 taisyklės), antras – terminai tinkamai bet kuriai transport rūšiai (7 taisyklės). Šios taisyklės yar naudojamos kartu su pirkimo – pardavimo sutartimis, kur nusako, kaip prekės bus pristatytos pirkėjui. Labai svarbu paminėti tai, kad Incoterms taisyklės leidžia atskirti pardavėjo ir pirkėjo atsakomybę gabenant krovinius. Taisyklės apibūdina, už ką yra atsakinga kiekviena šalis. Šios taisyklės leido supaprastinti tarptautinę prekybą ir santykius tarp pardavėjo ir pirkėjo. Šiandien Incoterms pateikia 11 prekių pristatymo taisyklių, kurias šalys gali laisvai rinktis pagal savo poreikius ir galimybes. Visos taisyklės, pagal jų bruožus yra suskirstytos į 4 grupes. Šiame darbe yra aptariamos F ir D grupės, kurias sudaro po 3 terminus. Darbo metu yra analizuojamos FOB ir DDP taisyklės. FOB terminas taikomas kai prekės yra gabenamos vandens transportu, o DDP – bet kuria transporto rūšimi. Darbe aiškinama, kokią atsakomybę įgija pardavėjas, kai prekių... [toliau žr. visą tekstą]

I detta arbete undersöks Incoterms® 2010 maritima villkor, FAS. Framförallt hur det kommer sig att den inte används lika ofta som de övriga samt vad som är avgörande vid valet av villkor. Undersökningen genomfördes med en kvalitativ ansats och data samlades in genom litteraturstudie samt två kvalitativa intervjuer: en företagsrepresentant och en sakkunnig inom logistikrätt. En teorigenomgång av både allmän karaktär av Incoterms® samt tidigare forskning kring dess användning blev grunden till det teoretiska ramverket. Resultatet visar flera olika faktorer till att FAS inte används lika ofta som de övriga villkoren. De mest framträdande faktorerna är riskövergången, brytpunkter, betalning samt okunskap. / This work presents a study of the Incoterms® 2010 seaterm, FAS. The main questions are; why is it not used as often as the other terms for sea transportation, and, what are the main decisions when choosing Incoterms®. The study was carried out with a qualitative approach and data were collected through a literature study and two qualitative interviews; one with a company representative, and one who is an expert in logistics law. A theoretical review of Incoterms® and previous research, constructs the theoretical framework used. The result show several aspects for FAS not being used as often as the other terms. Most common aspects are; passing of risk, break point, payment and lack of knowledge.

I detta arbete undersöks Incoterms® 2010 maritima villkor, FAS. Framförallt hur det kommer sig att den inte används lika ofta som de övriga samt vad som är avgörande vid valet av villkor. Undersökningen genomfördes med en kvalitativ ansats och data samlades in genom litteraturstudie samt två kvalitativa intervjuer: en företagsrepresentant och en sakkunnig inom logistikrätt. En teorigenomgång av både allmän karaktär av Incoterms® samt tidigare forskning kring dess användning blev grunden till det teoretiska ramverket. Resultatet visar flera olika faktorer till att FAS inte används lika ofta som de övriga villkoren. De mest framträdande faktorerna är riskövergången, brytpunkter, betalning samt okunskap. / This work presents a study of the Incoterms® 2010 seaterm, FAS. The main questions are; why is it not used as often as the other terms for sea transportation, and, what are the main decisions when choosing Incoterms®. The study was carried out with a qualitative approach and data were collected through a literature study and two qualitative interviews; one with a company representative, and one who is an expert in logistics law. A theoretical review of Incoterms® and previous research, constructs the theoretical framework used. The result show several aspects for FAS not being used as often as the other terms. Most common aspects are; passing of risk, break point, payment and lack of knowledge.

Purpose - The purpose of this study is to explore how risks and costs can be reduced when working with incoterms in purchasing within the Asia-Pacific region. To fulfil this purpose, the following two research questions have been developed: 1. How does the case company currently work with incoterms when purchasing within the Asia-Pacific region? 2. How can risks and costs be reduced when working with incoterms when purchasing within the Asia-Pacific region? Method - Theories relevant for the study's purpose were collected through a literature study. To apply the theoretical framework to empirical data, a case study was conducted at a company. The empirical data was gathered through interviews and document studies. Findings - Use of the standard Incoterms 2010 is considered to be a good tool for reducing risks and costs when purchasing within the Asia-Pacific region, where risk management is a necessary complement. It is required that all employees working with incoterms have the right knowledge about the incoterms in order to use them correctly. The knowledge can be disseminated through the organisation by using knowledge management. It is also considered important to understand the differences between countries, in order to reduce the risk of misunderstanding. Contributions - The result of the study facilitates for companies who do not know how to work correctly with incoterms. The study contributes to decreasing the gap in theory regarding working with incoterms in the APAC region. It also facilitates for companies who do not know how to disseminate knowledge internally. Limitations - The case study was conducted at a company based in Thailand, which limited the ability to communicate, due to linguistic differences. Future research - It would be of interest to conduct an empirical study at other case companies of different sizes within the APAC region and in other trade regions. In addition, it would be interesting to study how internal courses about working with incoterms can be implemented in different types of organisations. Keywords - Incoterms 2010, APAC, Asia-Pacific, risk management, logistics costs in purchasing, knowledge management, relationship between risks and costs.

This diploma thesis is focused on the issue of chain transactions. The main aim of the thesis is to suggest the companies participating in the model chain transactions in the case study the appropriate measures leading to the optimization of tax obligations related to VAT. The measures are divided according to three criteria: tax period harmonization, tax savings in cash flow and elimination of administrative burden. The key provisions in the recast of the Sixth Directive, the VAT Act and the case law of the Court of Justice of the European Union are analyzed. Based on the comparison of various solutions, the most optimal procedures are assessed and the appropriate measures are recommended.