Tag - Fixed Establishment

European Union

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

1 day ago

United States

Utah Repeals 200 Transaction Sales Tax Threshold for Remote Sellers

4 days ago

Spain

TEAC Ruling: No Permanent Establishment for XZ GH in Spain, VAT Refunds Approved

1 week ago

Belarus

Belarus Revises Tax Rules for Foreign Permanent Establishments, Requires Restructuring by May 2025

1 week ago

European Union

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

2 weeks ago

United States

Georgia Court Rules Uber Liable for $8.92 Million in Pre-Wayfair Sales Tax

2 weeks ago

Poland

Fixed Establishment: Tax ruling clarifies location for providing comprehensive maintenance services

2 weeks ago

Singapore

Singapore Advance Ruling on Whether a Company has a Taxable Presence in Singapore if Selling Locally Manufactured Goods

2 weeks ago

European Union

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

4 weeks ago

Belarus

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

4 weeks ago

European Union

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

4 weeks ago

India

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

4 weeks ago

United States

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

1 month ago

United States

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

2 months ago

European Union

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

2 months 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

3 months ago

United States

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

3 months ago

United States

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

3 months ago

United States

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

3 months ago

United States

Navigating Sales Tax Obligations in the Post-Wayfair Era

3 months ago

Italy

Italian Revenue Agency Clarifies VAT Obligations for German PE

3 months ago

United States

Illinois Sales & Use Tax Guide: Determining Physical Presence

3 months ago

Italy

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

3 months ago

India

PE Watch – Latest developments and trends, February 2025

3 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.

4 months ago

Tag - Fixed Establishment

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

Utah Repeals 200 Transaction Sales Tax Threshold for Remote Sellers

TEAC Ruling: No Permanent Establishment for XZ GH in Spain, VAT Refunds Approved

Belarus Revises Tax Rules for Foreign Permanent Establishments, Requires Restructuring by May 2025

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

Georgia Court Rules Uber Liable for $8.92 Million in Pre-Wayfair Sales Tax

Fixed Establishment: Tax ruling clarifies location for providing comprehensive maintenance services

Singapore Advance Ruling on Whether a Company has a Taxable Presence in Singapore if Selling Locally Manufactured Goods

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.

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