Due to increasing digitalization, but also due to the COVID-19 pandemic, profound changes are taking place in all areas of life. For companies, this offers the possibility of supplying their services via the internet to consumers all over the world without having to be physically present in the recipient country. Traditional tax links / presence (“Steueranknüpfungspunkte”) such as domicile, habitual residence or registered office and place of management are no longer tangible due to the applications of the World Wide Web.
Source WTS
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