World VAT Concept Explained: Branch vs subsidiary / head office vs fixed establishment supplies 6 days ago
United States Kentucky Updates Sales Tax Nexus Rules and Adds New Taxes on Digital Gaming in 2026-2027 4 weeks ago
United States Navigating Sales Tax Differences: Online vs Brick-and-Mortar Stores for Modern Entrepreneurs 1 month ago
Germany Determining Place of Supply: Fixed Establishment and Input VAT Deduction for Advertising Services 1 month ago
Poland Fixed Establishment: When your overseas subcontractor and warehouse create a tax bomb with a delayed ignition 1 month ago
United States South Carolina Supreme Court affirms tax liability on marketplace third-party sales 1 month ago
European Union VAT Concepts Explained: Permanent establishment (direct tax) vs fixed establishment (VAT) 1 month ago
Poland No KSeF E-Invoice Obligation for VAT Taxpayers Without a Fixed Establishment in Poland 1 month ago
Switzerland Swiss Court Rules Representative Office Not Permanent Establishment for VAT Purposes, Input Tax Denied 1 month ago
Belarus Belarus Updates Tax Guidance for Foreign Companies With Permanent Establishments, Clarifies VAT and Filing Rules 2 months ago
United States From Physical Presence to Revenue Thresholds: Tracing the Evolution of Economic Nexus Since Wayfair 2 months ago
Germany Place of Supply for Services Between Head Office and Branch: BFH Judgment of December 4, 2025 2 months ago
Poland No KSeF E-Invoicing Obligation for Foreign VAT Taxpayers Without a Fixed Establishment in Poland 2 months ago
European Union Does a Subsidiary Create a Fixed Establishment for VAT? Insights from Dong Yang Electronics Ruling 2 months ago
European Union CJEU’s Titanium Ltd Ruling: Redefining Fixed Establishment for Cross-Border VAT in the EU 2 months ago
United States Illinois Issues New Guidance on Sales Tax Nexus and Sourcing Rules for Remote and Marketplace Sellers 3 months ago
United States Marketplace Facilitator Laws and US Sales Tax: What Global E-Commerce Sellers Need to Know 3 months ago
United States Illinois Updates Sales Tax Nexus Rules for 2026: Key Changes for Retailers and Service Providers 3 months ago
United States Understanding Economic Nexus: Sales Tax Compliance for Online and Multichannel Businesses After Wayfair 3 months ago
United KingdomUnited States How UK Businesses Accidentally Trigger US State Sales Tax Through Ecommerce and Economic Nexus 3 months ago
Greece Nonprofit Status Does Not Exclude VAT Liability or Input Tax Deduction for Branches and Headquarters 3 months ago
Italy Coordinating Li.Pe. and Voluntary Disclosure: VAT Return Options, Deadlines, and Penalty Reductions 3 months ago
United States US Sales Tax Compliance: Essential Guide for Marketplace Facilitators and Remote Sellers 3 months ago
Poland Permanent Establishment for KSeF: New VAT Invoicing Rules for Foreign Businesses in Poland from 2026 3 months ago
European Union Lessons from ECJ case law – C-260/95 (DFDS) – VAT due where agent fixed establishment effectively operates 3 months ago
Germany Applicability of Section 25 German VAT Act to Non-EU Tour Operators Without EU Establishment 3 months ago
United States 2026 U.S. Sales Tax Nexus Thresholds by State: Automated Compliance and Real-Time Monitoring Guide 4 months ago
Switzerland VAT on Brokerage Commissions: Services Deemed Provided to Swiss Bank Headquarters, Not Foreign Branches 4 months ago
United States Understanding Economic Nexus: What Triggers US Sales Tax Compliance for Online and Remote Sellers 4 months ago