Tag - Fixed Establishment

Italy

Italian Revenue Agency Clarifies VAT Treatment for Services Between Nonresident Entity’s Permanent Establishments

3 months ago

United States

When Must Businesses Collect Out-of-State Sales Tax? Understanding Nexus and Thresholds

4 months ago

Italy

VAT Treatment of Intragroup Services Between Italian and UK Branches in EU VAT Group Context

4 months ago

European Union

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

4 months ago

United States

Comprehensive Guide to Alabama Sales and Use Tax: Rates, Nexus, Exemptions, and Compliance

4 months ago

United States

Washington Revenue Department Rules Out-of-State Company Has Nexus Due to Local Contractor Activities

4 months ago

United States

Debunking Common Sales Tax Myths: Navigating Compliance and Avoiding Penalties

4 months ago

United States

Understanding Nexus Studies: Essential for Business Sales Tax Compliance Across State Lines

4 months ago

Spain

Spain Alters VAT Rules: Local Branches May Be Separate Taxable Entities Outside VAT Groups

4 months ago

European Union

Briefing Document & Podcast: ECJ VAT C-605/12 (Welmory) – Clarification of “Fixed Establishment” Concept in VAT

4 months ago

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

5 months ago

United States

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

5 months ago

European Union

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

5 months ago

European Union

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

5 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

6 months ago

United States

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

6 months ago

Poland

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

6 months ago

United States

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

6 months ago

Italy

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

6 months ago

United States

Utah Repeals 200 Transaction Sales Tax Threshold for Remote Sellers

7 months ago

Spain

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

7 months ago

Belarus

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

7 months ago

United States

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

7 months ago

Poland

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

7 months ago

Singapore

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

7 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

Tag - Fixed Establishment

Italian Revenue Agency Clarifies VAT Treatment for Services Between Nonresident Entity’s Permanent Establishments

When Must Businesses Collect Out-of-State Sales Tax? Understanding Nexus and Thresholds

VAT Treatment of Intragroup Services Between Italian and UK Branches in EU VAT Group Context

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

Comprehensive Guide to Alabama Sales and Use Tax: Rates, Nexus, Exemptions, and Compliance

Washington Revenue Department Rules Out-of-State Company Has Nexus Due to Local Contractor Activities

Debunking Common Sales Tax Myths: Navigating Compliance and Avoiding Penalties

Understanding Nexus Studies: Essential for Business Sales Tax Compliance Across State Lines

Spain Alters VAT Rules: Local Branches May Be Separate Taxable Entities Outside VAT Groups

Briefing Document & Podcast: ECJ VAT C-605/12 (Welmory) – Clarification of “Fixed Establishment” Concept in VAT

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

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