Tag - Fixed Establishment

Belarus

Belarus Updates Tax Guidance for Foreign Companies With Permanent Establishments, Clarifies VAT and Filing Rules

1 week ago

United States

From Physical Presence to Revenue Thresholds: Tracing the Evolution of Economic Nexus Since Wayfair

2 weeks ago

Germany

Place of Supply for Services Between Head Office and Branch: BFH Judgment of December 4, 2025

3 weeks ago

European Union

‘Zero-Person’ Companies Operated by AI Would Create VAT Tensions

3 weeks ago

Poland

No KSeF E-Invoicing Obligation for Foreign VAT Taxpayers Without a Fixed Establishment in Poland

3 weeks ago

European Union

Does a Subsidiary Create a Fixed Establishment for VAT? Insights from Dong Yang Electronics Ruling

3 weeks ago

European Union

CJEU’s Titanium Ltd Ruling: Redefining Fixed Establishment for Cross-Border VAT in the EU

3 weeks ago

World

VAT Concepts Explained: Fixed Establishment

1 month ago

United States

South Carolina Rules Amazon Liable for Pre-Wayfair Sales Tax on Third-Party Marketplace Transactions

1 month ago

United States

Illinois Issues New Guidance on Sales Tax Nexus and Sourcing Rules for Remote and Marketplace Sellers

1 month ago

United States

Marketplace Facilitator Laws and US Sales Tax: What Global E-Commerce Sellers Need to Know

1 month ago

United States

Illinois Updates Sales Tax Nexus Rules for 2026: Key Changes for Retailers and Service Providers

1 month ago

United States

Understanding Economic Nexus: Sales Tax Compliance for Online and Multichannel Businesses After Wayfair

2 months ago

United Kingdom United States

How UK Businesses Accidentally Trigger US State Sales Tax Through Ecommerce and Economic Nexus

2 months ago

Greece

Nonprofit Status Does Not Exclude VAT Liability or Input Tax Deduction for Branches and Headquarters

2 months ago

Italy

Coordinating Li.Pe. and Voluntary Disclosure: VAT Return Options, Deadlines, and Penalty Reductions

2 months ago

United States

US Sales Tax Compliance: Essential Guide for Marketplace Facilitators and Remote Sellers

2 months ago

Poland

Permanent Establishment for KSeF: New VAT Invoicing Rules for Foreign Businesses in Poland from 2026

2 months ago

European Union

Lessons from ECJ case law – C-260/95 (DFDS) – VAT due where agent fixed establishment effectively operates

2 months ago

Germany

Applicability of Section 25 German VAT Act to Non-EU Tour Operators Without EU Establishment

2 months ago

United States

2026 U.S. Sales Tax Nexus Thresholds by State: Automated Compliance and Real-Time Monitoring Guide

2 months ago

Switzerland

VAT on Brokerage Commissions: Services Deemed Provided to Swiss Bank Headquarters, Not Foreign Branches

2 months ago

United States

Understanding Economic Nexus: What Triggers US Sales Tax Compliance for Online and Remote Sellers

2 months ago

United States

Avoiding Sales Tax Mistakes: Multi-Channel Sellers and Nexus Compliance Across All Platforms

3 months ago

Poland

Polish Tax Guidance on Fixed Establishment Rules for Mandatory e-Invoicing Under KSeF, 2026

3 months ago

Poland

Ministry of Finance Issues Guidelines on Fixed Establishment Rules for KSeF Invoicing in Poland

3 months ago

Poland

Rules for determining the permanent place of establishment for e-invoicing published by the Ministry of Finance

3 months ago

Poland

Poland Clarifies Fixed Establishment Rules for Mandatory e-Invoicing via KSeF Starting February 2026

3 months ago

Netherlands

BVs managed by one person with non-negligible economic ties, therefore Fixed Establishment for VAT purposes

3 months ago

Sweden

Swedish Tax Agency Clarifies VAT Rules for Transactions with Foreign VAT Groups and Swedish PEs

3 months ago

Sweden

VAT on Services Between Swedish Permanent Establishments and Foreign VAT Groups: Independence and Taxability

3 months ago

United States

Illinois Sales Tax: Rates, Nexus, Exemptions, and Filing Requirements for Businesses

3 months ago

Italy

VAT Refund Procedures for Foreign Charter Companies with Permanent Establishments in Italy

3 months ago

Tag - Fixed Establishment

Belarus Updates Tax Guidance for Foreign Companies With Permanent Establishments, Clarifies VAT and Filing Rules

From Physical Presence to Revenue Thresholds: Tracing the Evolution of Economic Nexus Since Wayfair

Place of Supply for Services Between Head Office and Branch: BFH Judgment of December 4, 2025

‘Zero-Person’ Companies Operated by AI Would Create VAT Tensions

No KSeF E-Invoicing Obligation for Foreign VAT Taxpayers Without a Fixed Establishment in Poland

Does a Subsidiary Create a Fixed Establishment for VAT? Insights from Dong Yang Electronics Ruling

CJEU’s Titanium Ltd Ruling: Redefining Fixed Establishment for Cross-Border VAT in the EU

VAT Concepts Explained: Fixed Establishment

South Carolina Rules Amazon Liable for Pre-Wayfair Sales Tax on Third-Party Marketplace Transactions

Illinois Issues New Guidance on Sales Tax Nexus and Sourcing Rules for Remote and Marketplace Sellers

Marketplace Facilitator Laws and US Sales Tax: What Global E-Commerce Sellers Need to Know

Illinois Updates Sales Tax Nexus Rules for 2026: Key Changes for Retailers and Service Providers

Understanding Economic Nexus: Sales Tax Compliance for Online and Multichannel Businesses After Wayfair

How UK Businesses Accidentally Trigger US State Sales Tax Through Ecommerce and Economic Nexus

Nonprofit Status Does Not Exclude VAT Liability or Input Tax Deduction for Branches and Headquarters

Coordinating Li.Pe. and Voluntary Disclosure: VAT Return Options, Deadlines, and Penalty Reductions

US Sales Tax Compliance: Essential Guide for Marketplace Facilitators and Remote Sellers

Permanent Establishment for KSeF: New VAT Invoicing Rules for Foreign Businesses in Poland from 2026

Lessons from ECJ case law – C-260/95 (DFDS) – VAT due where agent fixed establishment effectively operates

Applicability of Section 25 German VAT Act to Non-EU Tour Operators Without EU Establishment

2026 U.S. Sales Tax Nexus Thresholds by State: Automated Compliance and Real-Time Monitoring Guide

VAT on Brokerage Commissions: Services Deemed Provided to Swiss Bank Headquarters, Not Foreign Branches

Understanding Economic Nexus: What Triggers US Sales Tax Compliance for Online and Remote Sellers

Avoiding Sales Tax Mistakes: Multi-Channel Sellers and Nexus Compliance Across All Platforms

Polish Tax Guidance on Fixed Establishment Rules for Mandatory e-Invoicing Under KSeF, 2026

Ministry of Finance Issues Guidelines on Fixed Establishment Rules for KSeF Invoicing in Poland

Rules for determining the permanent place of establishment for e-invoicing published by the Ministry of Finance

Poland Clarifies Fixed Establishment Rules for Mandatory e-Invoicing via KSeF Starting February 2026

BVs managed by one person with non-negligible economic ties, therefore Fixed Establishment for VAT purposes

Swedish Tax Agency Clarifies VAT Rules for Transactions with Foreign VAT Groups and Swedish PEs

VAT on Services Between Swedish Permanent Establishments and Foreign VAT Groups: Independence and Taxability

Illinois Sales Tax: Rates, Nexus, Exemptions, and Filing Requirements for Businesses

VAT Refund Procedures for Foreign Charter Companies with Permanent Establishments in Italy

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