Fixed, business and permanent establishments
Resource Information
The work Fixed, business and permanent establishments represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
The Resource
Fixed, business and permanent establishments
Resource Information
The work Fixed, business and permanent establishments represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- Fixed, business and permanent establishments
- Summary
- The author reviews some decisions of the European Court on the rules which fix the place of supply of services for VAT purposes and finds some parallels with the concept of permanent establishment in the OECD Model Treaty
- Citation source
- In: The tax journal. - Sevenoaks. - (1997),
- Geographic coverage
- European Union
- Language note
- English
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/zNJk29EXT0A/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/zNJk29EXT0A/">Fixed, business and permanent establishments</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
