The Resource Swiss VAT treatment of cross-border services between a company's head office and its fixed establishment

Swiss VAT treatment of cross-border services between a company's head office and its fixed establishment

Label
Swiss VAT treatment of cross-border services between a company's head office and its fixed establishment
Title
Swiss VAT treatment of cross-border services between a company's head office and its fixed establishment
Creator
Subject
Language
eng
Summary
Even though Switzerland is not an EU Member State and, therefore, not bound by EU law, its VAT Act is very similar to the EU Sixth Directive. In order to avoid double or non-taxation of cross-border supplies of services involving Swiss and EU parties, Switzerland has autonomously adopted most rules laid down by the Sixth Directive. In this article, the author examines the current practice of the Swiss tax authorities as regards the VAT treatment of services rendered between a company's head office and its fixed establishment located on different sides of the Swiss border, and the definition of fixed establishment under the Swiss VAT practice
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 17 (2006),
http://library.link/vocab/creatorName
Can, H
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • fixed establishment
  • VAT
  • place of supply
  • fixed establishment
Label
Swiss VAT treatment of cross-border services between a company's head office and its fixed establishment
Instantiates
Publication
Label
Swiss VAT treatment of cross-border services between a company's head office and its fixed establishment
Publication

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