United States Illinois Updates Economic Nexus: Removes 200-Transaction Threshold, Retains $100,000 Sales Requirement 2 days ago
United States Illinois to Remove 200-Transaction Threshold for Economic Nexus Starting January 2026 5 days ago
United Kingdom Guidance for Online Marketplace Operators: Determining Seller’s Establishment for VAT Liability 1 week ago
United States Wayfair Ruling’s Impact: Evolving Sales Tax Challenges in eCommerce and State Revenue Strategies 1 week ago
Poland VAT and Permanent Establishment: Subcontractor Collaboration Insufficient for Business Presence in Poland? 4 weeks ago
United States Understanding Maryland’s Sales and Use Tax: Rates, Exemptions, and Nexus Rules 4 weeks ago
Italy Update on Italian Fixed Establishment’s Role in Intra-Community Goods Supply and VAT Implications 4 weeks ago
European Union ECJ VAT Cases – Link to the relevant article in the EU VAT Directive 2006/112/EC 1 month ago
Belarus Belarus Revises Tax Rules for Foreign Permanent Establishments, Requires Restructuring by May 2025 2 months ago
European Union Briefing Document: EU VAT principles on ”Fixed Establishment” based on ECJ/CJEU transactions 2 months ago
United States Georgia Court Rules Uber Liable for $8.92 Million in Pre-Wayfair Sales Tax 2 months ago
Poland Fixed Establishment: Tax ruling clarifies location for providing comprehensive maintenance services 2 months ago
Singapore Singapore Advance Ruling on Whether a Company has a Taxable Presence in Singapore if Selling Locally Manufactured Goods 2 months ago
European Union Roadtrip through ECJ Cases – Focus on ”Fixed Establishments” (Art. 44 & 45) 2 months ago
Belarus Belarus Issues Tax Guidance for Nonresident Entities with Permanent Establishments on VAT Compliance 2 months ago
European Union Briefing Document: ECJ C-232/22 (Cabot Plastics Belgium) – Toll manufacturing services does not lead to Fixed Establishment 2 months ago
India Understanding GST Registration Requirements for Multi-State Business Operations in India 2 months ago
United States Arizona Revenue Department Clarifies TPT, Use Tax, and Sourcing Rules for Businesses 3 months ago
United States Understanding Sales Tax Responsibility: Seller, Buyer, or Both? Exploring Complexities and Nexus Factors 3 months ago
European Union Briefing Document: Adient Case (C-533/22) – VAT Fixed Establishments in the EU 3 months ago
European Union Holding a VAT Number means you have a Fixed Establishment: True or False? 4 months ago
Italy Post-Sale Technical Assistance Doesn’t Constitute a “Personal” VAT Fixed Establishment 4 months ago