Tag - Fixed Establishment

Denmark

Denmark Tax Agency Clarifies VAT Reimbursement Calculation for VAT-Exempt Insurance Company with Foreign PE

14 May 2024

Ukraine

Clarification on Drawing up Purchase Notes by Branches: Insights from State Tax Service

14 May 2024

Denmark

Calculation of VAT refund for foreign insurance company with fixed establishment – Supreme Court ruling

11 May 2024

United States

Navigating Sales Tax Nexus: Understanding the Impact of Physical Presence on Compliance

09 May 2024

European Union

Impact of Fixed Establishments in the EU: Analysis of AG’s Opinion in Adient Case

29 April 2024

European Union

Challenges in Defining EU Fixed Establishment Rule Amid Automation Advancements

21 April 2024

Belarus

Belarus Implements New 25% Tax Rate for Foreign Organizations with Permanent Establishments

16 April 2024

Egypt

Tax Authority Updates: Registration of Main Centers and Branches for VAT Compliance.

16 April 2024

European Union United Kingdom

Comments on ECJ C-533/22: AG calms fears of VAT risk from outsourcing to the EU

16 April 2024

Italy

Denial of VAT refund if permanent establishment exists: only PE can claim credit.

12 April 2024

United States

Arizona Court of Appeals Reverses Decision on Nexus for Online Auto Parts Retailer

10 April 2024

Italy

Non-Resident Subject’s Fixed Establishment: VAT Refund Rules

10 April 2024

Italy

Denial of VAT refund for excess if permanent establishment exists: only group entity can claim

10 April 2024

European Union

‘The concept of Fixed Establishments in VAT is causing quite a stir’

02 April 2024

European Union

The Controversy Surrounding the Concept of Fixed Establishment in VAT

02 April 2024

Belarus

Belarus Tax Ministry Updates Recommendations for Nonresident Organizations Operating Through PEs

26 March 2024

European Union

AG Kokott’s Opinion on VAT Fixed Establishment Concept in SC Adient Ltd & Co. KG Case

19 March 2024

European Union

Comments on ECJ C-533/22: Further practical guidance from the Advocate General on fixed establishment

05 March 2024

Poland

The Importance of Permanent Establishment in Poland for Foreign Entrepreneurs and Their Counterparties

05 March 2024

European Union

Comments on ECJ C-533/22: Manufacturing and other services – Fixed establishment and place of supply – taxpayer win

26 February 2024

European Union

Comments on ECJ C-533/22: Provision of services for the processing of goods of the customer does not lead to Fixed Establishment

26 February 2024

Sweden

Update: Division of Input VAT for Transactions between Establishments

05 February 2024

Poland

Connections between companies do not determine where VAT is located

05 February 2024

European Union

Adient: VAT fixed establishment and the limited power of tax authorities

05 February 2024

European Union

Summary of AG Opinion in ECJ C-533/22 (Adient) – The same means cannot be used at the same time to provide and receive the same services

04 February 2024

Germany

Tax authorities update guidance on criteria for a permanent establishment

01 February 2024

European Union Romania

ECJ C-533/22 (Adient) – AG Opinion – Fixed establishment solely on the basis that the two companies belong to the same group?

01 February 2024

Spain

DGT Consultation: Permanent Establishment and VAT Considerations for UK Software Development Office

30 January 2024

United Kingdom

HMRC Challenges UK VAT Status of Online Traders: Businesses Given 30 Days to Respond

20 January 2024

United Kingdom

UK Tax Office to Request Confirmation of VAT Presence from 12,000 Businesses

20 January 2024

Netherlands

Changes to Dutch VAT Groups: Exclusion of Foreign Establishments and Implications for Cross-Border Supplies

12 January 2024

Egypt

Egypt Requires Taxpayers to Register All Branches for VAT

09 January 2024

Netherlands

Important: From 1 January 2024, changes to VAT treatment of supplies between head office and VAT fixed establishment

02 January 2024

Tag - Fixed Establishment

Denmark Tax Agency Clarifies VAT Reimbursement Calculation for VAT-Exempt Insurance Company with Foreign PE

Clarification on Drawing up Purchase Notes by Branches: Insights from State Tax Service

Calculation of VAT refund for foreign insurance company with fixed establishment – Supreme Court ruling

Navigating Sales Tax Nexus: Understanding the Impact of Physical Presence on Compliance

Impact of Fixed Establishments in the EU: Analysis of AG’s Opinion in Adient Case

Challenges in Defining EU Fixed Establishment Rule Amid Automation Advancements

Belarus Implements New 25% Tax Rate for Foreign Organizations with Permanent Establishments

Tax Authority Updates: Registration of Main Centers and Branches for VAT Compliance.

Comments on ECJ C-533/22: AG calms fears of VAT risk from outsourcing to the EU

Denial of VAT refund if permanent establishment exists: only PE can claim credit.

Arizona Court of Appeals Reverses Decision on Nexus for Online Auto Parts Retailer

Non-Resident Subject’s Fixed Establishment: VAT Refund Rules

Denial of VAT refund for excess if permanent establishment exists: only group entity can claim

‘The concept of Fixed Establishments in VAT is causing quite a stir’

The Controversy Surrounding the Concept of Fixed Establishment in VAT

Belarus Tax Ministry Updates Recommendations for Nonresident Organizations Operating Through PEs

AG Kokott’s Opinion on VAT Fixed Establishment Concept in SC Adient Ltd & Co. KG Case

Comments on ECJ C-533/22: Further practical guidance from the Advocate General on fixed establishment

The Importance of Permanent Establishment in Poland for Foreign Entrepreneurs and Their Counterparties

Comments on ECJ C-533/22: Manufacturing and other services – Fixed establishment and place of supply – taxpayer win

Comments on ECJ C-533/22: Provision of services for the processing of goods of the customer does not lead to Fixed Establishment

Update: Division of Input VAT for Transactions between Establishments

Connections between companies do not determine where VAT is located

Adient: VAT fixed establishment and the limited power of tax authorities

Summary of AG Opinion in ECJ C-533/22 (Adient) – The same means cannot be used at the same time to provide and receive the same services

Tax authorities update guidance on criteria for a permanent establishment

ECJ C-533/22 (Adient) – AG Opinion – Fixed establishment solely on the basis that the two companies belong to the same group?

DGT Consultation: Permanent Establishment and VAT Considerations for UK Software Development Office

HMRC Challenges UK VAT Status of Online Traders: Businesses Given 30 Days to Respond

UK Tax Office to Request Confirmation of VAT Presence from 12,000 Businesses

Changes to Dutch VAT Groups: Exclusion of Foreign Establishments and Implications for Cross-Border Supplies

Egypt Requires Taxpayers to Register All Branches for VAT

Important: From 1 January 2024, changes to VAT treatment of supplies between head office and VAT fixed establishment

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