place of supply (VAT)
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The concept place of supply (VAT) represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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place of supply (VAT)
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The concept place of supply (VAT) represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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- place of supply (VAT)
251 Items that share the Concept place of supply (VAT)
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- A call for clarity in the VAT treatment of cross-border services in Nigeria
- A human-free structure - ‘fixed establishment’ under EU VAT?
- A human-free structure : a “fixed establishment” under EU VAT?
- A problem like Maria
- A stop to looping
- Administering profit and consumption taxation in market jurisdictions : selected similarities in the digital era
- Administrative burdens on cross-border B2B services under EU VAT
- Admission covers participation under EU VAT
- Advocate General's opinion on the VAT treatment applicable to portfolio management services
- After ten years of the single market, what is the future for EU VAT?
- Amendments to the VAT systems of EU member states on 1 January 2013 [1]
- Amendments to the VAT systems of EU member states on 1 January 2015 - update
- An alternative to the place of supply of services and the deduction of VAT
- Análisis de la jurisprudencia del Tribuanal Supremo y del Tribunal de Justicia de la Unión Europea en materia de IVA en 2019 = Analysis of Supreme Court and the EU Court of Justice VAT case law in 2019
- Arachchige, IDT and Vodafone too : interpretation of statute or judicial law-making?
- Avoidance of double taxation in VAT : the place of supply
- B2C or B2B? That is not the question! A look at Article 8 par. 2 let. a of the Swiss Value Added Tax Code
- B2C supplies of electronic services from 1 january 2015 from a German perspective
- BTW-uitvoeringsverordening uitvoerbaar?
- Besteuerung von Sporttrainern in Einklang mit der 6. MwSt-RL? : Grundsatz der Einheitlichkeit von Leistungen ist unter Berücksichtigung der Ziele des USt-Rechts auszulegen
- Bestimmung des Leistungsorts am Beispiel der auf elektronischem Weg erbrachten sonstigen Leistungen : ein Betrachtung aus Sicht der betroffenen Unternehmer
- Btw en internationaal dienstenverkeer
- Btw en internationaal goederenverkeer
- Btw en internationaal goederenverkeer
- CJEU - recent developments in value added tax 2021
- Chalk and cheese
- Closing the Geelen loophole and creating new issues
- Cloud computing en indirecte belastingen
- Comercio internacional de mercancías e IVA, algunos errores comunes
- Commissionair bij fictie, bij fictie dienstverrichter
- Composite supplies in the common system of VAT
- Cross-border B2C supplies of services requiring cross-border guidelines
- Cross-border supplies to branches
- Das EU-Mehrwertsteuerpaket 2010 : Konsequenzen und Handlungsbedarf unter Berücksichtigung der Schweizer MWST-Reform
- Das Mehrwertsteuerpaket - Ort der sonstigen Leistungen neu : Überblick mit Beispielen
- Das Umsatzsteuerrecht im Königreich Saudi-Arabien : das neue Umsatzsteuergesetz und die Ausführungsbestimmungen im Überblick
- De nieuwe regels voor de plaats van dienst in de BTW
- De woon- en vestigingsplaats in de BTW
- Der Leistungsort bei künstlerischen, unterhaltenden und ähnlichen Leistungen im Umsatzsteuerrecht
- Der Ort der sonstigen Leistung nach dem UStG 1980
- Developing place of activity rules for the South African value added tax : a comparative research approach
- Die MWST Auswirkungen für Schweizer Unternehmungen durch die deutschen Gesetzesänderungen im USTG auf 2011
- Die neuen Regeln über den Ort der Dienstleistung in der EU : EU-Ministerrat verabschiedet Mehrwertsteuer-Paket
- Die umsatzsteuerliche Behandlung von Hospitality Tickets im Kontext der Fussball-EM "Euro 2008"
- Die umsatzsteuerliche Behandlung von Veranstaltungsleistungen und Eintrittsberechtigungen : Beispiele für Deutschland und EU- und Drittländer
- Die umsatzsteuerrechtliche Beurteilung der Unternehmereigenschaft des Leistenden in B2B-Konstellationen
- Durchführungserlass zum Umsatzsteuergesetz 1994 : Ort der sonstigen Leistung gemäss para 3a
- E-commerce in the European Union : is the EU VAT area fit for its purpose in the 21st century?
- EC tax law
- EU VAT : new rules on B2C suppliers of digital services from 2015
- EU VAT aspects of services supplied in the framework of settling insurance claims
- EU VAT at the dawn of the fourth industrial revolution
- EU VAT categories and the digital economy
- EU VAT treatment of reselling tickets
- EU place-of-supply rules from 2010 : VAT Committee guidelines
- Ecofin reaches political agreement on change of E.U. VAT system for services
- Effective use and enjoyment of services under EU VAT
- Electronic commerce - Part 2
- Electronic commerce and indirect taxation in Spain
- Establishments in European VAT
- Estonian VAT law overview
- European Commission proposes VAT regime for telecommunication services
- European VAT : collateral consequences of intercompany services
- European VAT in the digital era : a critical analysis and proposals for reform
- European VAT law as interpreted by the Court of Justice
- European proposals for new VAT rules regarding the place of supply of services
- Evolution of the EU place-of-supply rules
- Financial activities in European VAT : a theoretical and legal research of the European VAT system and the actual and preferred treatment of financial activities
- Fiscaal praktijkboek '96-'97 : indirecte belastingen
- Fixed establishments and VAT liabilities under EU VAT : between delusion and reality
- Fixed, business and permanent establishments
- Fundamentals of EU VAT law
- Fundamentals of EU VAT law
- GCC VAT : international services
- Geelen (Case C-568/17) : what VAT if the 'unity of action, time and place' is broken up?
- Germany excludes travel services provided by Non-EU companies from the tour operator margin scheme
- Germany simplifies rule for repair services
- Global service arrangements : "Australian GST needs to move with the times"
- Going overseas
- Grenzüberschreitende Online-Umsätze im Umsatzsteuerrecht
- HMRC v Wellcome Trust Ltd : to reverse charge or not to reverse charge?
- Het economisch realiteitsbeginsel inzake BTW
- How to treat the ride-hailing company Uber for VAT puposes
- Immovable property - harmonization of the place of supply
- Immovable property - increased harmonization regarding place of supply
- Implementing measures relating to EU place-of-supply rules : are business issues solved and is certainty provided?
- Insight VAT : Bundling or unbundling?
- Instruction du 27 mai 1997 du SLF : taxe sur la valeur ajoutée : territorialité : lieu d'imposition des prestations de services : prestations désignées à l'article 259B du CGI : prestations de télécommunication : définition : lieu d'imposition : situation des intermédiaires qui s'entremettent dans la fourniture d'une prestation de télécommunication par un prestataire qui n'est pas établi en France : relations entre les opérateurs établis en métropole ou hors de France et les DOM : entrée en vigueur : dispositions transitoires (BOI 3-A-4-97, 6 juin 1997)
- Intermediary services - what the ECJ did not say
- International VAT : a guide to practice and procedures in 21 countries
- Internationale MwSt-Richtlinien für B2C-Dienstleistungen = OECD International VAT/GST Guidelines for B2C Services
- Intervention - a problematic new concept in EU VAT law
- Japan consumption tax on cross-border supplies of services
- La obligación de facturación en las operaciones internacionales
- La regla de localización de los servicios en el IVA en función de su utilización o explotación efectiva = VAT place of supply rules for services according to their effective use or exploitation
- Landmark tax reform : introduction of goods and services tax in India
- Latest amendments to Serbian VAT law introduce mandatory VAT registration for foreign suppliers
- Leasing in der Umsatzsteuer : Auswirkungen der Richtlinie 2008/8/EG
- Leistungsort von bankmässigen Vermögensverwaltungsleistungen : Unternehmen können für sie günstigere Rechtslage in Anspruch nehmen
- Leistungsortbestimmung bei Restaurationsumsätzen auf Bodenseeschiffen = Place of supply of restaurant transactions on board of ships on Lake Constance
- Les livraisons de biens à l'intérieur de l'UE - un itinéraire pavé de bonnes intentions mais la simplification reste un leurre
- Lieferung beim Versendungskauf
- Localización de la realización de espectáculos ante el Impuesto sobre el Valor Añadido = Location of the performance of shows before the value added tax
- Localización de servicios internacionales ante el Impuesto sobre el Valor Añadido
- Locating the fixed establishment in VAT
- MOSS: last stop before changes take effect
- MWST-Paket zum 1.1.2010 : auch Schweizer Unternehmen sind betroffen
- Mehrwertsteuer auf Dienstleistungen : neue Vorschriften über den Leistungsort = VAT on services : new rules on the place of supply of services
- Modernisering van de BTW
- Momsmæssige forhold ved udlejning af arbejdskraft
- Naar een nieuwe plaats van dienst; het btw-pakket van 2007
- Neue EU-Richtlinien im Bereich der Umsatzsteuer
- Neue Leistungsortregelungen für Dienstleistungen ab 1. 1. 2010
- Neues Mehrwertsteuerpaket der EU : Schaffung gleicher Wettbewerbsbedingungen bei gemeinschaftsweiten Dienstleistungen
- Neuregelung der Vorsteuererstattung an ausländische Unternehmer : Zweifelsfragen im Zusammenhang mit dem Erstattungsverfahren
- New EU VAT regulation : a look at 'place of establishment' regarding B2C services
- New EU VAT rules applicable from 1 January 2010 (1)
- New EU VAT rules applicable from 1 January 2010 (2)
- New EU place-of-supply rules for services
- New EU rules on gas and electricity as from 2005
- New VAT law brings Albania's system closer to EU Model
- New Zealand : offshore supplier GST registration legislation
- New implementing Regulation 282/2011 for the 2006 VAT Directive
- New implementing measures for EU place of supply change 2015
- New place of supply rules for services : a 'not such good news' story
- New rules from 2015 onwards for telecommunications, radio and television broadcoasting, and electronically supplied services
- Nochmals: Umsatzbesteuerung von Sporttrainern
- Non-physical retail distribution: digital delivery of music
- Novedades en el impuesto sobre el valor añadido para 2021 = New developments on value added tax for 2021
- Omzetbelasting
- Omzetbelasting
- Omzetbelasting
- Omzetbelasting
- On the horizon : new E.U. VAT place of supply rules for services
- Ort der "Sonstige Leistungen" im UStG 1994
- Ort der Leistungserbringung bei grenzüberschreitenden mehrwertsteuerlichen Sachverhalten Schweiz/Deutschland : Teil 1
- Ort der Leistungserbringung bei grenzüberschreitenden mehrwertsteuerlichen Sachverhalten Schweiz/Deutschland : Teil 2
- Performing a service
- Place of "supply" for activities of artistes and sportsmen under the Sixth Directive
- Place of effective use and enjoyment of services : EU history repeats itself
- Place of supply : is there a best model out there?
- Place of supply of acquired goods - transport by a "third party"
- Place of supply of imported goods transported by a third party
- Place of supply of services: new VAT rules applying in the European Union
- Place of supply reversal
- Plugging the leaks in the East African Community's VATs
- Privat vs. nicht-unternemerisch - Auswirkungen auf Leistungsort und Steuererhebung, zugleich Anmerkung zum EuGH-Urteil vom 6. 11. 2008, C-291/07, in diesem Heft S. 880
- Privé-gebruik van een tot het bedrijf behorend goed : een stand van zaken inzake BTW
- Proposal for implementing the EU one-stop-shop scheme from 2015
- RBS Deutschland Holdings GmbH v HMRC : mind the gap
- Real tax challenges of virtual events
- Recent changes to E.U. VAT for services supplied electronically
- Research and analysis under Swiss VAT
- Rethinking EU VAT for P2P distribution
- Richtlinie 2008/8/EG bringt grundlegende Änderung der Leistungsortregelungen : Anpassungsbedarf bei den Ortsbestimmungen für sonstige Leistungen im UStG
- Risikobereiche des deutschen Umsatzsteuerrechts für Schweizer Unternehmungen nach der Umsetzung EU-Richtlinie 2008 Nr. 8
- Russia amends VAT instruction
- Russia reshapes the VAT landscape for electronically supplied services : impact of new rules on foreign businesses in B2B and B2C markets
- Selling services to overseas customers
- Services de télécommunication, de radiodiffusion et de télévision et services fournis par voie électronique: nouvelles règles de localisation et mise en place du mini-guichet unique "élargi" à compter du 1er janvier 2015
- Should EU VAT apply the recharge method in the place of supply rules for B2B services
- Storage of goods under EU VAT
- Sull'imponibilita', ai fini iva, delle prestazioni pubblicitarie rese a soggetti domiciliati e residenti fuori dell'Unione Europea
- Swiss VAT treatment of cross-border services between a company's head office and its fixed establishment
- T(w)o become one : the communication from the Commission on VAT grouping
- Tax neutrality and cross-border services
- Taxation and digital economy : Europe is ready
- Taxation of cross-border services connected with immovable property
- Taxation of digital supplies in the European Union and United States - what can they learn from each other?
- Taxe sur la valeur ajoutée : territorialité des prestations de télécommunication
- Telecommunication, tangible property?!
- Telecommunications services under Italian law - is the Italian VAT consistent with the Sixth Directive?
- The DuoDecad Case : a new function for the ECJ?
- The EU digital service VAT change and the potential effects on suppliers and their customers
- The European Commission's VAT regulation project for supplies of electronic services
- The European VAT Bible : a practical guide for each VAT manager
- The Hamann case : place of supply of services under the Sixth Directive
- The VAT Package : assessing readiness for 2010
- The VAT revolution - 2010 and beyond
- The VAT treatment of credit card securitisations
- The elongated shadow of the use and enjoyment rule
- The implementation of VAT in Angola
- The myth of taxing cloud computing under EU VAT
- The new EU VAT rules on the place of supply of B2C e-services : practical consequences - the German example
- The new EU place-of-supply rules from a business perspective
- The new rules on the place of supply of services in European VAT
- The place of supply in European VAT
- The place of supply of admission to scientific and educational events within the European Union
- The place of supply of advertising services in Italy
- The unsettled business of the fixed establishment in EU VAT
- The year in review : Russia
- Timeshare exchange services : it's 'location, location, location'
- Tokens en de btw : geen 'one size fits all'?
- Transport and the PBR : destination unknown
- Transport des biens et services accessoires : régime TVA national et international
- Umsatzsteuer bei Bitcoin-Automaten?
- Umsatzsteuer-Update : Aktuelles auf einen Blick : Gesetzgebung - Rechtsprechung - Verwaltungspraxis
- Umsatzsteuer-Update : Aktuelles auf einen Blick : Gesetzgebung - Rechtsprechung - Verwaltungspraxis
- Umsatzsteuerlicher Leistungsort bei Dienstleistungen - Neuerungen durch die Richtlinie 2008/8/EG : Teil I
- Umsatzsteuerlicher Leistungsort bei Dienstleistungen - Neuerungen durch die Richtlinie 2008/8/EG : Teil II
- Unsuitable EU VAT place of supply rules for electronic services - proposal for an alternative approach
- Unternehmer ist nich gleich Unternehmer
- VAT : komentarz
- VAT : komentarz
- VAT : where are you coming from?
- VAT Committee - Guidelines 2014
- VAT Committee : Guidelines 2008-2012
- VAT and 2015 : new rules and new risks
- VAT and energy trading : finance industry issues
- VAT and financial services
- VAT and financial services
- VAT and international trade
- VAT and telecommunications
- VAT and telecommunications : new place of supply rules and their implications
- VAT and the place of supply of services
- VAT and the telecommunications within the European Union
- VAT connecting factors : relevance of the place of supply
- VAT derogations in Germany, Austria, Denmark, and Estonia : use and enjoyment rules
- VAT implications of the Levob case
- VAT in peer-to-peer content distribution : towards a tax proposal for decentralized networks
- VAT in the European Community
- VAT on B2C Supplies by Non-Resident Sellers
- VAT on cross-border intra-group services : China
- VAT on cross-border intra-group services : Indonesia
- VAT on cross-border intra-group services : Japan
- VAT on cross-border intra-group services : Philippines
- VAT on cross-border intra-group services : Taiwan
- VAT on cross-border services
- VAT on the cross-border trade in services and intangibles
- VAT on webinars
- VAT or no VAT?
- VAT package - Paquet TVA : exposé des nouvelles règles
- VAT package : what's new? Overzicht van de nieuwe regels en knelpunten
- VAT package: new rules on the place of supply of services : new procedure for VAT refunds
- VAT reform in China : the pilot has taken flight
- VAT status of the recipient of services
- VAT treatment of Non-Fungible Tokens
- VAT yearbook 2010/2011 : VAT decisions of the European Court of Justice 1974- June 2010
- VATMESS
- Valentine's day VAT
- Value added tax : a comparative approach
- Vorsteuererstattung in der EU : was man bereits vor dem 31. 12. 2009 wissen sollte
- What chance for the virtual taxman?
- When are origin and destination regimes equivalent?
- When is a link direct?
- When is abuse not abuse?
- Where on earth - 2
- Where on earth?
- £80 million! Plus VAT?
- Änderungen der Leistungsortregelungen und Einführung des EU-Umsatzsteuer-One-Stop-Shops - Rechtslage ab 1. 1. 2015
- Überlegungen zum Ort der sonstigen Leistung
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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/j5JoCE7fxIM/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/j5JoCE7fxIM/">place of supply (VAT)</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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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/j5JoCE7fxIM/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/j5JoCE7fxIM/">place of supply (VAT)</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
