Tag - Fixed Establishment

Germany

Attribution of a property rental when the administrator concludes the lease on behalf of the shareholders

2 days ago

Italy

New VAT number for stable establishment of merged foreign company

5 days ago

Netherlands

Tax authorities may ask for authorisation of old VAT group in the event of corrections

2 weeks ago

Brazil

STF Reviews ICMS Tax on Inter-Branch Goods Transfers and Modulation Effects

2 weeks ago

United States

Arizona Defines ‘Substantial Nexus’ for Out-of-State Businesses Under TPT Rules

1 month ago

United States

Arizona Defines ‘Substantial Nexus’ for Out-of-State Businesses Under TPT Rules

1 month ago

United States

Understanding New State Tax Nexus Rules in the Digital and Remote Era

1 month ago

Latvia

Latvian Revenue Service Clarifies VAT Application in Main Company-Branch Transactions

1 month ago

United States

Third-Party Activities Establish Sales Tax Nexus in Washington

1 month ago

Russia

MoF: Transfer of Goods to Branch Office Exempt from VAT

1 month ago

Ukraine

Registration Requirements for Non-Resident Permanent Establishments as VAT Payers in Ukraine

2 months ago

European Union

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

2 months ago

Denmark World

PE Watch | Latest developments and trends, November 2024

2 months ago

United Kingdom

UK VAT Grouping: Impact of Skandia Doctrine on Fixed Establishment – Lessons from Barclays

3 months ago

United Kingdom

Barclays Service Corporation’s UK VAT Group Application: Fixed Establishment Requirement Not Yet Met

4 months ago

United Kingdom

UK Ruling on Fixed Establishment in VAT Group Cases: Implications for Businesses in EU

5 months ago

France

Navigating French VAT Regulations for Non-Resident Businesses: Essential Guidance for 2024 Olympics Involvement

5 months ago

Poland

No Fixed Establishment if no Back Office in Poland

5 months ago

European Union

Comments on ECJ case C-533/22: EU toll manufacturing is not VAT fixed establishment

5 months ago

United States

Navigating Sales and Use Tax Nexus: Physical vs. Economic Criteria for Compliance and Operations

5 months ago

United States

Navigating Sales and Use Tax Nexus: Economic and Physical Considerations for Businesses

6 months ago

European Union

Comments on ECJ case C-533/22 (Adient): Ruling on Fixed Establishment Concept in VAT Directive

6 months ago

European Union Romania

Comments on ECJ C-533/22: Romanian VAT Place of Supply Rules

6 months ago

European Union

Understanding the Fixed Establishment Concept in EU VAT Legislation: Key Considerations and Recent Developments

6 months ago

European Union

Comments on ECJ C-533/22 (Adient): The Adient Case and Its Implications for Businesses

6 months ago

European Union

Comments on ECJ C-533/22 (Adient): ECJ Decision on VAT Permanent Establishment: End of the Saga?

6 months ago

European Union

Comments on ECJ C-533/22 (Adient): No FE if human and technical resources at its disposal do not differ from those by which the services are provided to it

7 months ago

European Union

Comments on ECJ C-533/22 (Adient): ECJ Clarifies Definition of Fixed Establishment in EU VAT Law

7 months ago

European Union

Comments on ECJ C-533/22 (Adient): ECJ Decision on Subsidiaries as Fixed Establishments – Case Analysis and Implications

7 months ago

Belgium

Parliamentary question on Fixed Establishments (Dec 2023)

7 months ago

European Union

Comments on ECJ C-533/22 (Adient): Clarification on ‘Fixed Establishment’ Concept for Cross-Border Services

7 months ago

European Union

Comments on ECJ C-533/22: Understanding the implications of the recent Adient case and its impact on the concept of fixed establishments in EU VAT law

7 months ago

Puerto Rico

Ultimate Guide to Sales Tax Compliance in Puerto Rico: Everything You Need to Know

7 months ago

Tag - Fixed Establishment

Attribution of a property rental when the administrator concludes the lease on behalf of the shareholders

New VAT number for stable establishment of merged foreign company

Tax authorities may ask for authorisation of old VAT group in the event of corrections

STF Reviews ICMS Tax on Inter-Branch Goods Transfers and Modulation Effects

Arizona Defines ‘Substantial Nexus’ for Out-of-State Businesses Under TPT Rules

Arizona Defines ‘Substantial Nexus’ for Out-of-State Businesses Under TPT Rules

Understanding New State Tax Nexus Rules in the Digital and Remote Era

Latvian Revenue Service Clarifies VAT Application in Main Company-Branch Transactions

Third-Party Activities Establish Sales Tax Nexus in Washington

MoF: Transfer of Goods to Branch Office Exempt from VAT

Registration Requirements for Non-Resident Permanent Establishments as VAT Payers in Ukraine

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

PE Watch | Latest developments and trends, November 2024

UK VAT Grouping: Impact of Skandia Doctrine on Fixed Establishment – Lessons from Barclays

Barclays Service Corporation’s UK VAT Group Application: Fixed Establishment Requirement Not Yet Met

UK Ruling on Fixed Establishment in VAT Group Cases: Implications for Businesses in EU

Navigating French VAT Regulations for Non-Resident Businesses: Essential Guidance for 2024 Olympics Involvement

No Fixed Establishment if no Back Office in Poland

Comments on ECJ case C-533/22: EU toll manufacturing is not VAT fixed establishment

Navigating Sales and Use Tax Nexus: Physical vs. Economic Criteria for Compliance and Operations

Navigating Sales and Use Tax Nexus: Economic and Physical Considerations for Businesses

Comments on ECJ case C-533/22 (Adient): Ruling on Fixed Establishment Concept in VAT Directive

Comments on ECJ C-533/22: Romanian VAT Place of Supply Rules

Understanding the Fixed Establishment Concept in EU VAT Legislation: Key Considerations and Recent Developments

Comments on ECJ C-533/22 (Adient): The Adient Case and Its Implications for Businesses

Comments on ECJ C-533/22 (Adient): ECJ Decision on VAT Permanent Establishment: End of the Saga?

Comments on ECJ C-533/22 (Adient): No FE if human and technical resources at its disposal do not differ from those by which the services are provided to it

Comments on ECJ C-533/22 (Adient): ECJ Clarifies Definition of Fixed Establishment in EU VAT Law

Comments on ECJ C-533/22 (Adient): ECJ Decision on Subsidiaries as Fixed Establishments – Case Analysis and Implications

Parliamentary question on Fixed Establishments (Dec 2023)

Comments on ECJ C-533/22 (Adient): Clarification on ‘Fixed Establishment’ Concept for Cross-Border Services

Comments on ECJ C-533/22: Understanding the implications of the recent Adient case and its impact on the concept of fixed establishments in EU VAT law

Ultimate Guide to Sales Tax Compliance in Puerto Rico: Everything You Need to Know

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