Tag - Fixed Establishment

United States

Understanding Idaho’s Sales and Use Tax: Rates, Exemptions, and Nexus Rules

4 months ago

European Union

Briefing Document: EU VAT principles on ”Fixed Establishment” based on ECJ case-law

4 months ago

Italy

VAT Regulation: Role of Permanent Establishment in Sales and Purchases in Italy.

4 months ago

Belgium

Court of Liege Confirms Cabot Plastics has no fixed establishment in Belgium

4 months ago

United States

Sales Tax Trends: Lessons from Western States on Economic Nexus and Digital Taxability

4 months ago

European Union

Briefing Document & Podcast: ECJ C-547/18 (Dong Yang) – “Fixed Establishment” Concept for VAT in Cross-Border Transactions

4 months ago

European Union

Roadtrip through ECJ Cases – Focus on ”Fixed Establishments” (Art. 44 & 45)

4 months ago

United States

Illinois Updates Economic Nexus: Removes 200-Transaction Threshold, Retains $100,000 Sales Requirement

5 months ago

Italy

Limits and Ambiguities of Article 162, Paragraph 2, Letter f-bis) of the TUIR

5 months ago

United States

Illinois to Remove 200-Transaction Threshold for Economic Nexus Starting January 2026

5 months ago

United Kingdom

Guidance for Online Marketplace Operators: Determining Seller’s Establishment for VAT Liability

5 months ago

United States

Wayfair Ruling’s Impact: Evolving Sales Tax Challenges in eCommerce and State Revenue Strategies

5 months ago

Poland

VAT and Permanent Establishment: Subcontractor Collaboration Insufficient for Business Presence in Poland?

5 months ago

United States

Understanding Maryland’s Sales and Use Tax: Rates, Exemptions, and Nexus Rules

5 months ago

Italy

Update on Italian Fixed Establishment’s Role in Intra-Community Goods Supply and VAT Implications

5 months ago

United States

Utah Repeals 200 Transaction Sales Tax Threshold for Remote Sellers

6 months ago

Spain

TEAC Ruling: No Permanent Establishment for XZ GH in Spain, VAT Refunds Approved

6 months ago

Belarus

Belarus Revises Tax Rules for Foreign Permanent Establishments, Requires Restructuring by May 2025

6 months ago

United States

Georgia Court Rules Uber Liable for $8.92 Million in Pre-Wayfair Sales Tax

6 months ago

Poland

Fixed Establishment: Tax ruling clarifies location for providing comprehensive maintenance services

6 months ago

Singapore

Singapore Advance Ruling on Whether a Company has a Taxable Presence in Singapore if Selling Locally Manufactured Goods

6 months ago

Belarus

Belarus Issues Tax Guidance for Nonresident Entities with Permanent Establishments on VAT Compliance

7 months ago

European Union

Briefing Document: ECJ C-232/22 (Cabot Plastics Belgium) – Toll manufacturing services does not lead to Fixed Establishment

7 months ago

India

Understanding GST Registration Requirements for Multi-State Business Operations in India

7 months ago

United States

Arizona Revenue Department Clarifies TPT, Use Tax, and Sourcing Rules for Businesses

7 months ago

United States

Understanding Sales Tax Responsibility: Seller, Buyer, or Both? Exploring Complexities and Nexus Factors

8 months ago

European Union

Briefing Document: Adient Case (C-533/22) – VAT Fixed Establishments in the EU

8 months ago

European Union

Holding a VAT Number means you have a Fixed Establishment: True or False?

8 months ago

World

PE Watch | Latest developments and trends, March 2025

8 months ago

Italy

Italian Revenue Agency Clarifies VAT and PE Rules for Intra-Community Purchases

8 months ago

Italy

Italian VAT Ruling: No Permanent Establishment for Post-Sale Technical Assistance

8 months ago

Italy

Post-Sale Technical Assistance Doesn’t Constitute a “Personal” VAT Fixed Establishment

8 months ago

United States

Washington Sales & Use Tax Guide: Rates, Nexus Rules & Compliance

8 months ago

Tag - Fixed Establishment

Understanding Idaho’s Sales and Use Tax: Rates, Exemptions, and Nexus Rules

Briefing Document: EU VAT principles on ”Fixed Establishment” based on ECJ case-law

VAT Regulation: Role of Permanent Establishment in Sales and Purchases in Italy.

Court of Liege Confirms Cabot Plastics has no fixed establishment in Belgium

Sales Tax Trends: Lessons from Western States on Economic Nexus and Digital Taxability

Briefing Document & Podcast: ECJ C-547/18 (Dong Yang) – “Fixed Establishment” Concept for VAT in Cross-Border Transactions

Roadtrip through ECJ Cases – Focus on ”Fixed Establishments” (Art. 44 & 45)

Illinois Updates Economic Nexus: Removes 200-Transaction Threshold, Retains $100,000 Sales Requirement

Limits and Ambiguities of Article 162, Paragraph 2, Letter f-bis) of the TUIR

Illinois to Remove 200-Transaction Threshold for Economic Nexus Starting January 2026

Guidance for Online Marketplace Operators: Determining Seller’s Establishment for VAT Liability

Wayfair Ruling’s Impact: Evolving Sales Tax Challenges in eCommerce and State Revenue Strategies

VAT and Permanent Establishment: Subcontractor Collaboration Insufficient for Business Presence in Poland?

Understanding Maryland’s Sales and Use Tax: Rates, Exemptions, and Nexus Rules

Update on Italian Fixed Establishment’s Role in Intra-Community Goods Supply and VAT Implications

Utah Repeals 200 Transaction Sales Tax Threshold for Remote Sellers

TEAC Ruling: No Permanent Establishment for XZ GH in Spain, VAT Refunds Approved

Belarus Revises Tax Rules for Foreign Permanent Establishments, Requires Restructuring by May 2025

Georgia Court Rules Uber Liable for $8.92 Million in Pre-Wayfair Sales Tax

Fixed Establishment: Tax ruling clarifies location for providing comprehensive maintenance services

Singapore Advance Ruling on Whether a Company has a Taxable Presence in Singapore if Selling Locally Manufactured Goods

Belarus Issues Tax Guidance for Nonresident Entities with Permanent Establishments on VAT Compliance

Briefing Document: ECJ C-232/22 (Cabot Plastics Belgium) – Toll manufacturing services does not lead to Fixed Establishment

Understanding GST Registration Requirements for Multi-State Business Operations in India

Arizona Revenue Department Clarifies TPT, Use Tax, and Sourcing Rules for Businesses

Understanding Sales Tax Responsibility: Seller, Buyer, or Both? Exploring Complexities and Nexus Factors

Briefing Document: Adient Case (C-533/22) – VAT Fixed Establishments in the EU

Holding a VAT Number means you have a Fixed Establishment: True or False?

PE Watch | Latest developments and trends, March 2025

Italian Revenue Agency Clarifies VAT and PE Rules for Intra-Community Purchases

Italian VAT Ruling: No Permanent Establishment for Post-Sale Technical Assistance

Post-Sale Technical Assistance Doesn’t Constitute a “Personal” VAT Fixed Establishment

Washington Sales & Use Tax Guide: Rates, Nexus Rules & Compliance

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