The Resource Secondary establishments in EU VAT and treaty law

Secondary establishments in EU VAT and treaty law

Label
Secondary establishments in EU VAT and treaty law
Title
Secondary establishments in EU VAT and treaty law
Creator
Subject
Language
eng
Summary
This article compares the concept of secondary establishment for direct and indirect tax purposes, as defined in the OECD Model (2014), the UN Model (2011) and the EU VAT Directive (2006/112). It also examines recent developments regarding the interpretation of the fixed establishment concept by the ECJ and possible modifications to the permanent establishment concept stemming from current discussions on the taxation of the digital economy
Citation source
In: European taxation. - Amsterdam. - Vol. 55 (2015),
http://library.link/vocab/creatorName
Bal, A.M
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • VAT
  • PE
  • digital economy
  • case law
Label
Secondary establishments in EU VAT and treaty law
Instantiates
Publication
Label
Secondary establishments in EU VAT and treaty law
Publication

Library Locations

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      52.3736660 4.9336932
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