Tag - Fixed Establishment

Spain

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

6 months ago

European Union

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

6 months ago

United States

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

6 months ago

European Union

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

6 months ago

Italy

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

6 months ago

Belgium

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

7 months ago

United States

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

7 months ago

European Union

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

7 months ago

European Union

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

7 months ago

United States

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

7 months ago

Italy

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

7 months ago

United States

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

8 months ago

United Kingdom

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

8 months ago

United States

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

8 months ago

Poland

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

8 months ago

United States

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

8 months ago

Italy

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

8 months ago

United States

Utah Repeals 200 Transaction Sales Tax Threshold for Remote Sellers

9 months ago

Spain

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

9 months ago

Belarus

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

9 months ago

United States

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

9 months ago

Poland

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

9 months ago

Singapore

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

9 months ago

Belarus

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

10 months ago

European Union

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

10 months ago

India

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

10 months ago

United States

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

10 months ago

United States

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

10 months ago

European Union

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

11 months ago

European Union

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

11 months ago

World

PE Watch | Latest developments and trends, March 2025

11 months ago

Italy

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

11 months ago

Italy

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

11 months ago

Tag - Fixed Establishment

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

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

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