Tag - Fixed Establishment

European Union

Romanian VAT fixed establishment case brought before the ECJ – a game changer for consignment manufacturing?

28 June 2021

European Union Romania

Another case on Fixed Establishment to the ECJ connected with the provision of toll manufacturing services?

25 June 2021

European Union

Commentary to ECJ C-931/19 (Titanium) – No fixed establishment for VAT purposes, foreign person without Austrian staff

23 June 2021

European Union

Commentary to ECJ C-931/19 (Titanium) – No fixed establishment for VAT purposes without own personnel

12 June 2021

World

PE Watch – Latest developments and trends, June 2021

11 June 2021

European Union

No fixed establishment for VAT purposes for property companies without staff

09 June 2021

European Union

ECJ further defines the notion of a VAT fixed establishment

08 June 2021

Sweden

COVID-19: Homework does not lead to permanent establishment

08 June 2021

European Union

Commentary to ECJ C-931/19 (Titanium) – VAT fixed establishment non-existing without staff

05 June 2021

European Union

Commentary to ECJ C-931/19 (Titanium) – Can an immovable property for itself be a fixed establishment in VAT?

04 June 2021

Austria European Union

ECJ C-931/19 (Titanium) – Judgment – No fixed establishment if the owner of the property does not have his own staff

03 June 2021

Portugal

Having a PE in Portugal: New rules, new challenges ahead

02 June 2021

Spain

Spanish Tax Court issues judgments on fixed establishments and canceling a transaction in which VAT charged

31 May 2021

Poland

A natural person who signs acceptance protocols, communicates during the performance of service or in the settlement of payments and invoices, billing information, but is not its representative creates a Fixed Establishment

26 May 2021

Spain

Spanish Tax Court issues judgments on fixed establishments and canceling a transaction in which VAT charged

26 May 2021

United States

The Expanded Reach Of States For Sales & Use Tax Purposes – More Than Just E-Commerce Retailers Are Impacted

23 May 2021

United States

State-by-State Guide: Where Will Hiring Independent Contractors Create Sales Tax Nexus?

21 May 2021

Denmark

Denmark Issues Binding Answer on Working from Home Leading to a Permanent Establishment

19 May 2021

World

PE Watch | Latest developments and trends, May 2021

14 May 2021

India

Whether nexus is required between ITC and Output tax liability

09 May 2021

European Union

The subsidiary as the permanent establishment of the parent company?

08 May 2021

Belarus

Guidance on the taxation of foreign organizations operating through a Fixed/Permanent establishment

07 May 2021

United States

SALT Alert: Florida Adopts Economic Nexus Rules For Sales And Use Taxes

16 April 2021

United States

All You Need To Know About Sales Tax Economic Nexus

05 April 2021

Greece

Netherlands Tax Treaty Not Relevant for Determining Existence of Permanent Establishment

03 April 2021

France

France expanding Fixed Establishment definition, overturning previous case law

31 March 2021

Netherlands

Fixed establishment for VAT? Understanding the consequences

27 March 2021

France

Territoriality – Characterisation of fixed establishments for VAT purpose

27 March 2021

Spain

VAT treatment of intra-group services; possible implications of CJEU judgment

26 March 2021

Germany

Services between head office and foreign branch may be subject to VAT

26 March 2021

United States

The Second Sales Tax Mistake Businesses Made In 2020: Economic Nexus (Part 2 of 3)

26 March 2021

United States

The First Sales Tax Mistake Businesses Made In 2020: Nexus Due To Remote Employees (Part 1 of 3)

23 March 2021

European Union

Transactions between head office and fixed establishment VAT taxable due to the presence of a VAT group

20 March 2021

Tag - Fixed Establishment

Romanian VAT fixed establishment case brought before the ECJ – a game changer for consignment manufacturing?

Another case on Fixed Establishment to the ECJ connected with the provision of toll manufacturing services?

Commentary to ECJ C-931/19 (Titanium) – No fixed establishment for VAT purposes, foreign person without Austrian staff

Commentary to ECJ C-931/19 (Titanium) – No fixed establishment for VAT purposes without own personnel

PE Watch – Latest developments and trends, June 2021

No fixed establishment for VAT purposes for property companies without staff

ECJ further defines the notion of a VAT fixed establishment

COVID-19: Homework does not lead to permanent establishment

Commentary to ECJ C-931/19 (Titanium) – VAT fixed establishment non-existing without staff

Commentary to ECJ C-931/19 (Titanium) – Can an immovable property for itself be a fixed establishment in VAT?

ECJ C-931/19 (Titanium) – Judgment – No fixed establishment if the owner of the property does not have his own staff

Having a PE in Portugal: New rules, new challenges ahead

Spanish Tax Court issues judgments on fixed establishments and canceling a transaction in which VAT charged

A natural person who signs acceptance protocols, communicates during the performance of service or in the settlement of payments and invoices, billing information, but is not its representative creates a Fixed Establishment

Spanish Tax Court issues judgments on fixed establishments and canceling a transaction in which VAT charged

The Expanded Reach Of States For Sales & Use Tax Purposes – More Than Just E-Commerce Retailers Are Impacted

State-by-State Guide: Where Will Hiring Independent Contractors Create Sales Tax Nexus?

Denmark Issues Binding Answer on Working from Home Leading to a Permanent Establishment

PE Watch | Latest developments and trends, May 2021

Whether nexus is required between ITC and Output tax liability

The subsidiary as the permanent establishment of the parent company?

Guidance on the taxation of foreign organizations operating through a Fixed/Permanent establishment

SALT Alert: Florida Adopts Economic Nexus Rules For Sales And Use Taxes

All You Need To Know About Sales Tax Economic Nexus

Netherlands Tax Treaty Not Relevant for Determining Existence of Permanent Establishment

France expanding Fixed Establishment definition, overturning previous case law

Fixed establishment for VAT? Understanding the consequences

Territoriality – Characterisation of fixed establishments for VAT purpose

VAT treatment of intra-group services; possible implications of CJEU judgment

Services between head office and foreign branch may be subject to VAT

The Second Sales Tax Mistake Businesses Made In 2020: Economic Nexus (Part 2 of 3)

The First Sales Tax Mistake Businesses Made In 2020: Nexus Due To Remote Employees (Part 1 of 3)

Transactions between head office and fixed establishment VAT taxable due to the presence of a VAT group

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