The Resource Fixed, business and permanent establishments

Fixed, business and permanent establishments

Label
Fixed, business and permanent establishments
Title
Fixed, business and permanent establishments
Creator
Subject
Summary
The author reviews some decisions of the European Court on the rules which fix the place of supply of services for VAT purposes and finds some parallels with the concept of permanent establishment in the OECD Model Treaty
Citation source
In: The tax journal. - Sevenoaks. - (1997),
http://library.link/vocab/creatorName
Baldwin, M
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • VAT
  • fixed establishment
  • PE
  • place of supply
Label
Fixed, business and permanent establishments
Instantiates
Publication
Label
Fixed, business and permanent establishments
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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