Tag - Fixed Establishment

European Union

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

2 days ago

European Union

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

4 days ago

United States

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

2 weeks ago

Italy

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

2 weeks ago

United States

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

2 weeks ago

United Kingdom

Guidance for Online Marketplace Operators: Determining Seller’s Establishment for VAT Liability

3 weeks ago

United States

Wayfair Ruling’s Impact: Evolving Sales Tax Challenges in eCommerce and State Revenue Strategies

3 weeks ago

Poland

VAT and Permanent Establishment: Subcontractor Collaboration Insufficient for Business Presence in Poland?

1 month ago

United States

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

1 month ago

Italy

Update on Italian Fixed Establishment’s Role in Intra-Community Goods Supply and VAT Implications

1 month ago

European Union

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

2 months ago

United States

Utah Repeals 200 Transaction Sales Tax Threshold for Remote Sellers

2 months ago

Spain

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

2 months 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

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

3 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?

4 months ago

World

PE Watch | Latest developments and trends, March 2025

4 months ago

Italy

Italian Revenue Agency Clarifies VAT and PE Rules for Intra-Community Purchases

4 months ago

Italy

Italian VAT Ruling: No Permanent Establishment for Post-Sale Technical Assistance

4 months ago

Italy

Post-Sale Technical Assistance Doesn’t Constitute a “Personal” VAT Fixed Establishment

4 months ago

United States

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

4 months ago

United States

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

5 months ago

United States

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

5 months ago

United States

Navigating Sales Tax Obligations in the Post-Wayfair Era

5 months ago

Tag - Fixed Establishment

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

Guidance for Online Marketplace Operators: Determining Seller’s Establishment for VAT Liability

Wayfair Ruling’s Impact: Evolving Sales Tax Challenges in eCommerce and State Revenue Strategies

VAT and Permanent Establishment: Subcontractor Collaboration Insufficient for Business Presence in Poland?

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

Update on Italian Fixed Establishment’s Role in Intra-Community Goods Supply and VAT Implications

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

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

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