Due to increasing digitalization, but also due to the COVID-19 pandemic, profound changes are taking place in all areas of life. For companies, this offers the possibility of supplying their services via the internet to consumers all over the world without having to be physically present in the recipient country. Traditional tax links / presence (“Steueranknüpfungspunkte”) such as domicile, habitual residence or registered office and place of management are no longer tangible due to the applications of the World Wide Web.
Source WTS
Latest Posts in "European Union"
- EU boosts tax cooperation with Andorra, Liechtenstein, Monaco, and San Marino
- Briefing document & Podcast: ECJ C-271/06 (Netto Supermarkt) – VAT exemption granted if fraud undetectable with due commercial care
- Switch to New EU Portal for Customs Applications and CBAM Access Starting 2026
- EU Council Endorses Tax Incentives to Boost Clean Technologies and Industrial Decarbonization
- Key Tax Debates and Decisions at the October 2025 ECOFIN Council Meeting on EU Budget Reform
