Tag - Fixed Establishment

European Union

Roadtrip through ECJ Cases – Focus on ”Fixed Establishments” (Art. 44 & 45)

4 days ago

Belarus

Belarus Issues Tax Guidance for Nonresident Entities with Permanent Establishments on VAT Compliance

4 days ago

European Union

Briefing Document: ECJ C-232/22 (Cabot Plastics Belgium) – Toll manufacturing services does not lead to Fixed Establishment

4 days ago

India

Understanding GST Registration Requirements for Multi-State Business Operations in India

4 days ago

United States

Arizona Revenue Department Clarifies TPT, Use Tax, and Sourcing Rules for Businesses

3 weeks ago

United States

Understanding Sales Tax Responsibility: Seller, Buyer, or Both? Exploring Complexities and Nexus Factors

1 month ago

European Union

Briefing Document: Adient Case (C-533/22) – VAT Fixed Establishments in the EU

1 month ago

European Union

Holding a VAT Number means you have a Fixed Establishment: True or False?

2 months ago

World

PE Watch | Latest developments and trends, March 2025

2 months ago

Italy

Italian Revenue Agency Clarifies VAT and PE Rules for Intra-Community Purchases

2 months ago

Italy

Italian VAT Ruling: No Permanent Establishment for Post-Sale Technical Assistance

2 months ago

Italy

Post-Sale Technical Assistance Doesn’t Constitute a “Personal” VAT Fixed Establishment

2 months ago

United States

Washington Sales & Use Tax Guide: Rates, Nexus Rules & Compliance

2 months ago

United States

Colorado Sales & Use Tax Guide: Nexus, Rates, & Compliance

2 months ago

United States

Texas Sales and Use Tax Guide: Economic Nexus, Rates & Marketplace Rules

2 months ago

United States

Navigating Sales Tax Obligations in the Post-Wayfair Era

2 months ago

Italy

Italian Revenue Agency Clarifies VAT Obligations for German PE

2 months ago

United States

Illinois Sales & Use Tax Guide: Determining Physical Presence

2 months ago

Italy

VAT Treatment of Qualifying Participation in Transactions by a German Company’s Permanent Establishment in Italy

2 months ago

India

PE Watch – Latest developments and trends, February 2025

2 months ago

Germany

Domestic Fixed Establishment: Requirements for VAT Liability

3 months ago

Ukraine

VAT on Internal Transfers Between Branches and Head Office

3 months ago

United States

States Simplify Sales Tax Compliance: Revenue-Only Nexus Gains Traction

3 months ago

United States

California Sales & Use Tax Guide 2025: Nexus, Exemptions, Rates, and Tax-Exempt Transactions

3 months ago

Poland

Tax authorities reevaluate fixed establishments in Poland, impacting VAT settlements and e-invoicing compliance.

3 months ago

United States

New Jersey and Utah Push for Economic Nexus Reform in Latest State Legislation

3 months ago

United Kingdom

VAT Grouping Revisited: Fixed Establishment and Revenue Protection in Barclays – Tax Litigation 2025

3 months ago

United States

Understanding Economic Nexus in Alaska: Sales Tax Requirements for Online Businesses

3 months ago

United States

Michigan Sales and Use Tax Guide: Rates, Nexus, Compliance, and Exemptions

3 months ago

Germany

Attribution of a property rental when the administrator concludes the lease on behalf of the shareholders

3 months ago

Italy

New VAT number for stable establishment of merged foreign company

3 months ago

Netherlands

Tax authorities may ask for authorisation of old VAT group in the event of corrections

4 months ago

Brazil

STF Reviews ICMS Tax on Inter-Branch Goods Transfers and Modulation Effects

4 months ago

Tag - Fixed Establishment

Roadtrip through ECJ Cases – Focus on ”Fixed Establishments” (Art. 44 & 45)

Belarus Issues Tax Guidance for Nonresident Entities with Permanent Establishments on VAT Compliance

Briefing Document: ECJ C-232/22 (Cabot Plastics Belgium) – Toll manufacturing services does not lead to Fixed Establishment

Understanding GST Registration Requirements for Multi-State Business Operations in India

Arizona Revenue Department Clarifies TPT, Use Tax, and Sourcing Rules for Businesses

Understanding Sales Tax Responsibility: Seller, Buyer, or Both? Exploring Complexities and Nexus Factors

Briefing Document: Adient Case (C-533/22) – VAT Fixed Establishments in the EU

Holding a VAT Number means you have a Fixed Establishment: True or False?

PE Watch | Latest developments and trends, March 2025

Italian Revenue Agency Clarifies VAT and PE Rules for Intra-Community Purchases

Italian VAT Ruling: No Permanent Establishment for Post-Sale Technical Assistance

Post-Sale Technical Assistance Doesn’t Constitute a “Personal” VAT Fixed Establishment

Washington Sales & Use Tax Guide: Rates, Nexus Rules & Compliance

Colorado Sales & Use Tax Guide: Nexus, Rates, & Compliance

Texas Sales and Use Tax Guide: Economic Nexus, Rates & Marketplace Rules

Navigating Sales Tax Obligations in the Post-Wayfair Era

Italian Revenue Agency Clarifies VAT Obligations for German PE

Illinois Sales & Use Tax Guide: Determining Physical Presence

VAT Treatment of Qualifying Participation in Transactions by a German Company’s Permanent Establishment in Italy

PE Watch – Latest developments and trends, February 2025

Domestic Fixed Establishment: Requirements for VAT Liability

VAT on Internal Transfers Between Branches and Head Office

States Simplify Sales Tax Compliance: Revenue-Only Nexus Gains Traction

California Sales & Use Tax Guide 2025: Nexus, Exemptions, Rates, and Tax-Exempt Transactions

Tax authorities reevaluate fixed establishments in Poland, impacting VAT settlements and e-invoicing compliance.

New Jersey and Utah Push for Economic Nexus Reform in Latest State Legislation

VAT Grouping Revisited: Fixed Establishment and Revenue Protection in Barclays – Tax Litigation 2025

Understanding Economic Nexus in Alaska: Sales Tax Requirements for Online Businesses

Michigan Sales and Use Tax Guide: Rates, Nexus, Compliance, and Exemptions

Attribution of a property rental when the administrator concludes the lease on behalf of the shareholders

New VAT number for stable establishment of merged foreign company

Tax authorities may ask for authorisation of old VAT group in the event of corrections

STF Reviews ICMS Tax on Inter-Branch Goods Transfers and Modulation Effects

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