Spain Spain Alters VAT Rules: Local Branches May Be Separate Taxable Entities Outside VAT Groups 2 days ago
European Union Briefing Document & Podcast: ECJ VAT C-605/12 (Welmory) – Clarification of “Fixed Establishment” Concept in VAT 3 days ago
European Union Briefing Document: EU VAT principles on ”Fixed Establishment” based on ECJ/CJEU transactions 7 days 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 weeks ago
European Union ECJ VAT Cases – Link to the relevant article in the EU VAT Directive 2006/112/EC 2 weeks ago
United States Sales Tax Trends: Lessons from Western States on Economic Nexus and Digital Taxability 2 weeks ago
European Union Briefing Document & Podcast: ECJ C-547/18 (Dong Yang) – “Fixed Establishment” Concept for VAT in Cross-Border Transactions 3 weeks ago
European Union Roadtrip through ECJ Cases – Focus on ”Fixed Establishments” (Art. 44 & 45) 4 weeks ago
United States Illinois Updates Economic Nexus: Removes 200-Transaction Threshold, Retains $100,000 Sales Requirement 1 month ago
United States Illinois to Remove 200-Transaction Threshold for Economic Nexus Starting January 2026 1 month ago
United Kingdom Guidance for Online Marketplace Operators: Determining Seller’s Establishment for VAT Liability 1 month ago
United States Wayfair Ruling’s Impact: Evolving Sales Tax Challenges in eCommerce and State Revenue Strategies 1 month ago
Poland VAT and Permanent Establishment: Subcontractor Collaboration Insufficient for Business Presence in Poland? 2 months ago
United States Understanding Maryland’s Sales and Use Tax: Rates, Exemptions, and Nexus Rules 2 months ago
Italy Update on Italian Fixed Establishment’s Role in Intra-Community Goods Supply and VAT Implications 2 months ago
Belarus Belarus Revises Tax Rules for Foreign Permanent Establishments, Requires Restructuring by May 2025 3 months ago
United States Georgia Court Rules Uber Liable for $8.92 Million in Pre-Wayfair Sales Tax 3 months ago
Poland Fixed Establishment: Tax ruling clarifies location for providing comprehensive maintenance services 3 months ago
Singapore Singapore Advance Ruling on Whether a Company has a Taxable Presence in Singapore if Selling Locally Manufactured Goods 3 months ago
Belarus Belarus Issues Tax Guidance for Nonresident Entities with Permanent Establishments on VAT Compliance 3 months ago
European Union Briefing Document: ECJ C-232/22 (Cabot Plastics Belgium) – Toll manufacturing services does not lead to Fixed Establishment 3 months ago
India Understanding GST Registration Requirements for Multi-State Business Operations in India 3 months ago
United States Arizona Revenue Department Clarifies TPT, Use Tax, and Sourcing Rules for Businesses 4 months ago
United States Understanding Sales Tax Responsibility: Seller, Buyer, or Both? Exploring Complexities and Nexus Factors 4 months ago
European Union Briefing Document: Adient Case (C-533/22) – VAT Fixed Establishments in the EU 4 months ago
European Union Holding a VAT Number means you have a Fixed Establishment: True or False? 5 months ago