European Union BREAKING: Decision in ECJ C-232/22 (Cabot Plastics Belgium) on existence Fixed Establishment will be released on June 29, 2023 3 days ago
Belgium Employees or VAT number in Belgium? Duty to declare because of Belgian establishment?! 1 week ago
United Arab Emirates Corporate Tax creating visibility on existing UAE VAT fixed establishment risk and historic tax liability 2 weeks ago
Romania ANAF checks on fixed and permanent offices / Other states have sent ANAF notifications for the forced execution of those in Romania / “They are a little aggressive” 3 weeks ago
Denmark No fixed establishment in Denmark for a gas storage, as the company is of a preparatory or auxiliary nature 1 month ago
India Employee services from branch office to head office, and vice versa to attract 18 pc GST: AAR 1 month ago
Japan Tax Authority confirms that a representative and registration in Japan as required under Companies Act does not create a PE 2 months ago
Poland What are the arguments of Polish courts on the existence of a Fixed Establishment for VAT purposes? 3 months ago
Switzerland Chatgpt: Does the concept of fixed establishment for VAT purposes exist in Switzerland? 3 months ago
Netherlands Reminder – Certain Transactions Between Head Offices and Branches Reportable for Dutch VAT Purposes as of 2024 4 months ago