Netherlands Important: From 1 January 2024, changes to VAT treatment of supplies between head office and VAT fixed establishment 7 months ago
Egypt Egyptian Tax Authority Requires Registration of All Branches for VAT Law Compliance 7 months ago
Denmark Danish Tax Court Decision Clarifies Permanent Establishment Rules for German Company 7 months ago
BelgiumNetherlands Agreement the Netherlands/Belgium on interpretation of permanent establishment for employees working from home 7 months ago
South Africa The Impact of the Tax Administration Amendment Bill on Non-Resident Employers in South Africa 8 months ago
Denmark Calculation of VAT reimbursement for a Danish insurance company with a fixed establishment in Y1-land 8 months ago
Caribbean Netherlands Taxation of business turnover in Sint Maarten; liability for unpaid taxes by foreign entrepreneur 8 months ago
Poland VAT Settlement for the Use of Tractor Units in Transport Services in Sweden by Established Branch 9 months ago
Europe Webinar Leitner & Leitner – Slides – Fixed establishment for VAT purposes – Status Quo in the CEE countries 10 months ago
Italy Assessing the Relevance of Activities for VAT Purposes in Italy’s Permanent Establishments 10 months ago
Poland Tax Implications of Future Events: Correct Assessment of VAT and Permanent Establishment in Poland 10 months ago
Italy Supreme Court: Non-resident entities with an effective and operational permanent establishment (PE) in Italy are not entitled to VAT refunds 11 months ago
Taiwan Unified invoices by branch offices that have not yet completed their tax registration may trigger penalties, even if the main organization has declared its sales and paid business taxes 11 months ago
Poland A fixed establishment in Polish tax authorities’ prevailing practices and mandatory e-invoicing 11 months ago
European Union Comments on ECJ C-232/22: Provision of toll manufacturing services does not create a fixed place of business for the purchaser 11 months ago