The Resource Fixed establishments and VAT-saving schemes

Fixed establishments and VAT-saving schemes

Label
Fixed establishments and VAT-saving schemes
Title
Fixed establishments and VAT-saving schemes
Creator
Subject
Language
eng
Summary
In the framework of cross-border transactions, fixed establishments play an independent role under the EU Sixth Directive, for example for the purpose of determining the place where intangible services are deemed to be supplied for VAT purposes. In particular the latter provision gives rise to VAT-saving schemes set up by taxable persons established in the EU that have no, or merely a limited, right to deduct input tax. In the article, the author describes various aspects of the schemes in question
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 17 (2006),
http://library.link/vocab/creatorName
Swinkels, J.J.P
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • fixed establishment
  • input VAT
  • abuse of law
Label
Fixed establishments and VAT-saving schemes
Instantiates
Publication
Label
Fixed establishments and VAT-saving schemes
Publication

Library Locations

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