United States Navigating Sales Tax Nexus: Understanding the Impact of Physical Presence on Compliance 2 months ago
European Union Impact of Fixed Establishments in the EU: Analysis of AG’s Opinion in Adient Case 2 months ago
European Union Challenges in Defining EU Fixed Establishment Rule Amid Automation Advancements 2 months ago
Belarus Belarus Implements New 25% Tax Rate for Foreign Organizations with Permanent Establishments 3 months ago
Egypt Tax Authority Updates: Registration of Main Centers and Branches for VAT Compliance. 3 months ago
European UnionUnited Kingdom Comments on ECJ C-533/22: AG calms fears of VAT risk from outsourcing to the EU 3 months ago
United States Arizona Court of Appeals Reverses Decision on Nexus for Online Auto Parts Retailer 3 months ago
Italy Denial of VAT refund for excess if permanent establishment exists: only group entity can claim 3 months ago
Belarus Belarus Tax Ministry Updates Recommendations for Nonresident Organizations Operating Through PEs 3 months ago
European Union AG Kokott’s Opinion on VAT Fixed Establishment Concept in SC Adient Ltd & Co. KG Case 4 months ago
European Union Comments on ECJ C-533/22: Further practical guidance from the Advocate General on fixed establishment 4 months ago
Poland The Importance of Permanent Establishment in Poland for Foreign Entrepreneurs and Their Counterparties 4 months ago
European Union Comments on ECJ C-533/22: Manufacturing and other services – Fixed establishment and place of supply – taxpayer win 4 months ago
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 4 months ago
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 5 months ago
European UnionRomania ECJ C-533/22 (Adient) – AG Opinion – Fixed establishment solely on the basis that the two companies belong to the same group? 5 months ago
Spain DGT Consultation: Permanent Establishment and VAT Considerations for UK Software Development Office 5 months ago
United Kingdom HMRC Challenges UK VAT Status of Online Traders: Businesses Given 30 Days to Respond 5 months ago
United Kingdom UK Tax Office to Request Confirmation of VAT Presence from 12,000 Businesses 5 months ago
Netherlands Changes to Dutch VAT Groups: Exclusion of Foreign Establishments and Implications for Cross-Border Supplies 6 months ago
Netherlands Important: From 1 January 2024, changes to VAT treatment of supplies between head office and VAT fixed establishment 6 months ago
Egypt Egyptian Tax Authority Requires Registration of All Branches for VAT Law Compliance 6 months ago
Denmark Danish Tax Court Decision Clarifies Permanent Establishment Rules for German Company 6 months ago