Tag - Fixed Establishment

European Union

ViDA Q&A: Can authorities impose an E-Invoicing mandate for domestic transactions if recipient is not established in that Member State?

6 days ago

Uruguay

Uruguay Clarifies Tax Treatment of Swiss Digital Subscription Services Without Permanent Establishment

7 days ago

United States

Mastering Sales Tax Nexus Laws: A Comprehensive Guide for E-commerce Retailers

2 weeks ago

United States

NY Tax Department Rules Out-of-State Retailers Not Vendors for Sales Tax with In-State Storage

2 weeks ago

Poland

KSeF and Foreign Branches: Unclear How to Calculate 200 Million PLN Limit

3 weeks ago

Iceland

Iceland VAT Guidelines for Cruise Ship Operators: Registration, Compliance, and Tax Obligations Explained

4 weeks ago

United States

Understanding Sales Tax Nexus: State-by-State Guide for Out-of-State Sellers

4 weeks ago

United States

Comprehensive Guide to Michigan Sales Tax: Rates, Nexus, Exemptions, and Compliance Essentials

1 month ago

Italy

Relevance Nexus Allows Application of Regime for Instrumental Building in Real Estate Acquisition

1 month ago

United States

Wayfair’s Economic Nexus: Transforming Business Tax Obligations Across Sales and Income Tax Landscapes

1 month ago

Italy

VAT Implications of Italian Fixed Establishments in Cross-Border Transactions

2 months ago

Italy

Response No. 216/2025 – VAT Treatment of Transactions Between Permanent Establishments of the Same Foreign Entity Belonging to a VAT Group in Another EU MS

2 months ago

France

Distinguishing VAT Registration and Permanent Establishment Obligations in France for Foreign Companies

2 months ago

Italy

Italy Clarifies VAT Group Eligibility for Multinational Expansions with Ruling No. 211/2025

2 months ago

Italy

Italian Revenue Agency Clarifies VAT Treatment for Services Between Nonresident Entity’s Permanent Establishments

2 months ago

United States

When Must Businesses Collect Out-of-State Sales Tax? Understanding Nexus and Thresholds

2 months ago

Italy

VAT Treatment of Intragroup Services Between Italian and UK Branches in EU VAT Group Context

2 months ago

European Union

ECJ VAT Cases – Link to the relevant article in the EU VAT Directive 2006/112/EC

2 months ago

United States

Comprehensive Guide to Alabama Sales and Use Tax: Rates, Nexus, Exemptions, and Compliance

2 months ago

United States

Washington Revenue Department Rules Out-of-State Company Has Nexus Due to Local Contractor Activities

2 months ago

United States

Debunking Common Sales Tax Myths: Navigating Compliance and Avoiding Penalties

2 months ago

United States

Understanding Nexus Studies: Essential for Business Sales Tax Compliance Across State Lines

2 months ago

Spain

Spain Alters VAT Rules: Local Branches May Be Separate Taxable Entities Outside VAT Groups

3 months ago

European Union

Briefing Document & Podcast: ECJ VAT C-605/12 (Welmory) – Clarification of “Fixed Establishment” Concept in VAT

3 months ago

United States

Understanding Idaho’s Sales and Use Tax: Rates, Exemptions, and Nexus Rules

3 months ago

European Union

Briefing Document: EU VAT principles on ”Fixed Establishment” based on ECJ/CJEU transactions

3 months ago

Italy

VAT Regulation: Role of Permanent Establishment in Sales and Purchases in Italy.

3 months ago

Belgium

Court of Liege Confirms Cabot Plastics has no fixed establishment in Belgium

3 months ago

United States

Sales Tax Trends: Lessons from Western States on Economic Nexus and Digital Taxability

3 months ago

European Union

Briefing Document & Podcast: ECJ C-547/18 (Dong Yang) – “Fixed Establishment” Concept for VAT in Cross-Border Transactions

3 months ago

European Union

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

3 months ago

United States

Illinois Updates Economic Nexus: Removes 200-Transaction Threshold, Retains $100,000 Sales Requirement

4 months ago

Italy

Limits and Ambiguities of Article 162, Paragraph 2, Letter f-bis) of the TUIR

4 months ago

Tag - Fixed Establishment

ViDA Q&A: Can authorities impose an E-Invoicing mandate for domestic transactions if recipient is not established in that Member State?

Uruguay Clarifies Tax Treatment of Swiss Digital Subscription Services Without Permanent Establishment

Mastering Sales Tax Nexus Laws: A Comprehensive Guide for E-commerce Retailers

NY Tax Department Rules Out-of-State Retailers Not Vendors for Sales Tax with In-State Storage

KSeF and Foreign Branches: Unclear How to Calculate 200 Million PLN Limit

Iceland VAT Guidelines for Cruise Ship Operators: Registration, Compliance, and Tax Obligations Explained

Understanding Sales Tax Nexus: State-by-State Guide for Out-of-State Sellers

Comprehensive Guide to Michigan Sales Tax: Rates, Nexus, Exemptions, and Compliance Essentials

Relevance Nexus Allows Application of Regime for Instrumental Building in Real Estate Acquisition

Wayfair’s Economic Nexus: Transforming Business Tax Obligations Across Sales and Income Tax Landscapes

VAT Implications of Italian Fixed Establishments in Cross-Border Transactions

Response No. 216/2025 – VAT Treatment of Transactions Between Permanent Establishments of the Same Foreign Entity Belonging to a VAT Group in Another EU MS

Distinguishing VAT Registration and Permanent Establishment Obligations in France for Foreign Companies

Italy Clarifies VAT Group Eligibility for Multinational Expansions with Ruling No. 211/2025

Italian Revenue Agency Clarifies VAT Treatment for Services Between Nonresident Entity’s Permanent Establishments

When Must Businesses Collect Out-of-State Sales Tax? Understanding Nexus and Thresholds

VAT Treatment of Intragroup Services Between Italian and UK Branches in EU VAT Group Context

ECJ VAT Cases – Link to the relevant article in the EU VAT Directive 2006/112/EC

Comprehensive Guide to Alabama Sales and Use Tax: Rates, Nexus, Exemptions, and Compliance

Washington Revenue Department Rules Out-of-State Company Has Nexus Due to Local Contractor Activities

Debunking Common Sales Tax Myths: Navigating Compliance and Avoiding Penalties

Understanding Nexus Studies: Essential for Business Sales Tax Compliance Across State Lines

Spain Alters VAT Rules: Local Branches May Be Separate Taxable Entities Outside VAT Groups

Briefing Document & Podcast: ECJ VAT C-605/12 (Welmory) – Clarification of “Fixed Establishment” Concept in VAT

Understanding Idaho’s Sales and Use Tax: Rates, Exemptions, and Nexus Rules

Briefing Document: EU VAT principles on ”Fixed Establishment” based on ECJ/CJEU transactions

VAT Regulation: Role of Permanent Establishment in Sales and Purchases in Italy.

Court of Liege Confirms Cabot Plastics has no fixed establishment in Belgium

Sales Tax Trends: Lessons from Western States on Economic Nexus and Digital Taxability

Briefing Document & Podcast: ECJ C-547/18 (Dong Yang) – “Fixed Establishment” Concept for VAT in Cross-Border Transactions

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

Illinois Updates Economic Nexus: Removes 200-Transaction Threshold, Retains $100,000 Sales Requirement

Limits and Ambiguities of Article 162, Paragraph 2, Letter f-bis) of the TUIR

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