The Resource Head office/branch relationships from the perspective of Swiss VAT

Head office/branch relationships from the perspective of Swiss VAT

Label
Head office/branch relationships from the perspective of Swiss VAT
Title
Head office/branch relationships from the perspective of Swiss VAT
Creator
Subject
Language
eng
Summary
In this article, which is derived from his presentation at the Forum of the Confédération Fiscale Européenne (CFE) on 23 April 2009, the author compares the Swiss "separate-entities" approach, under which services exchanged between businesses and their branches abroad are treated as taxable services, and the "single-entity" approach of the Court of Justice of the European Communities (ECJ), under which those services are treated as being outside the scope of VAT. He concludes that, from the perspective of the proper functioning of the VAT system, the ECJ's approach has no real advantages
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 21 (2010),
http://library.link/vocab/creatorName
Glauser, P-M
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • intra-group services
  • VAT
  • ECJ case law
Label
Head office/branch relationships from the perspective of Swiss VAT
Instantiates
Publication
Label
Head office/branch relationships from the perspective of Swiss VAT
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
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      52.37366609999999 4.9336932
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