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Where is a person “established”? – VATupdate

United Kingdom

Where is a person “established”?

22 February 2022

159 views

Territorial connection (or its more fashionable name “nexus”) for tax purposes is expressed in a variety of ways in domestic and international legal instruments. Permanent establishment in article 5 of the Model treaties and “fixed base” in article 14 of the UN Model are central concepts in direct tax subject matter jurisdiction.

Source: kluwertaxblog.com