The Resource Interpretation of VAT fixed establishments

Interpretation of VAT fixed establishments

Label
Interpretation of VAT fixed establishments
Title
Interpretation of VAT fixed establishments
Creator
Subject
Language
eng
Summary
The implementing regulations to the EC VAT Directive have resulted in an interpretation issue with VAT fixed establishments. This article explains why the German tax authorities' interpretation of the term is at least misleading and what the practical consequences of such interpretations might be
Citation source
In: International tax review. - London. - Vol. 22 (2011),
http://library.link/vocab/creatorName
  • Ahrens, B
  • Häring, M
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • VAT
  • fixed establishment
Label
Interpretation of VAT fixed establishments
Instantiates
Publication
Label
Interpretation of VAT fixed establishments
Publication

Library Locations

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      52.37366609999999 4.9336932
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