Tag - Fixed Establishment

United States

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

1 week ago

United States

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

1 week ago

Poland

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

2 weeks ago

Iceland

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

3 weeks ago

United States

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

3 weeks ago

United States

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

4 weeks 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

1 month 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

1 month ago

France

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

1 month ago

Italy

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

1 month 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

European Union

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

2 months ago

Spain

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

2 months ago

European Union

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

2 months ago

United States

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

2 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

3 months ago

Italy

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

3 months ago

United States

Illinois to Remove 200-Transaction Threshold for Economic Nexus Starting January 2026

4 months ago

Tag - Fixed 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

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

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

Illinois to Remove 200-Transaction Threshold for Economic Nexus Starting January 2026

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