Japan Tax Authority confirms that a representative and registration in Japan as required under Companies Act does not create a PE 17 March 2023
Poland What are the arguments of Polish courts on the existence of a Fixed Establishment for VAT purposes? 27 February 2023
Switzerland Chatgpt: Does the concept of fixed establishment for VAT purposes exist in Switzerland? 17 February 2023
France Booking.com reaches 135 million dollar settlement with French tax authorities 12 February 2023
Netherlands Reminder – Certain Transactions Between Head Offices and Branches Reportable for Dutch VAT Purposes as of 2024 10 February 2023
European Union Chatgpt: How can I react to a tax authority claiming a Fixed Establishment in the European Union? 04 February 2023
Italy Intervention of the permanent establishment in the context of an intra-community transaction 04 February 2023
Italy Fixed Establishments: unexpected potential VAT liabilities from Intra-Community transactions 01 February 2023
Italy Ruling 57: Supply German vendor involving its Italian fixed establishment, who is liable to pay VAT 18 January 2023
United States Massachusetts: Out-of-State Auto Part Maker’s Use of Cookies and Apps Not Considered Physical Presence 29 December 2022