fixed establishment
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The concept fixed establishment represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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fixed establishment
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The concept fixed establishment represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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- fixed establishment
91 Items that share the Concept fixed establishment
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- A human-free structure - ‘fixed establishment’ under EU VAT?
- A human-free structure : a “fixed establishment” under EU VAT?
- Abolition of the force of attraction of the fixed establishment?
- Administrative burdens on cross-border B2B services under EU VAT
- Admission covers participation under EU VAT
- Aktuelle Entwicklungen bei Betriebsstätten = Recent developments on permanent establishments
- Analysis of the Samsung case on the determination of a permanent establishment for services provided by seconded employees of a Korean parent to its subsidiary in India
- Anlagenbau und Umsatzsteuer : Besonderheiten und Fallstricke, auf die Unternehmer und Steuerberater achten sollten
- BEPS and indirect tax : an (un)expected interaction
- BTW-uitvoeringsverordening uitvoerbaar?
- Betriebsstätten in Tschechien : wann liegt für deutsche Unternehmen eine Betriebsstätte vor und welche Pflichten ergeben sich daraus?
- Bridging the Atlantic - common pitfalls for US businesses in relation to EU VAT
- CFE Forum 2017 : summary report
- CJEU - recent developments in value added tax 2014
- CJEU VAT case law in 2020 : evergreens, revivals and new trends
- Can there ever be a fixed establishment without human resources? : ECJ’s Titanium Case
- Concepts of permanent and fixed establishment under Italian law - the Philip Morris case
- Cross-border leasing of cars into Belgium: issues of VAT and the freedom to provide services - analysis of and comments on the European Court's holding in Aro Lease
- De woon- en vestigingsplaats in de BTW
- Dependent agent and VAT fixed establishment risk
- Der Begriff der "Betriebsstätte" im UStG = The term "fixed establishment" in the VAT-Act
- Destination principle in intra-Community services and the 'fixed establishment' in the VAT : a comparative study of Polish and Spanish law
- Die Erbringung konzerninterner Dienstleistungen begründet noch keine umsatzsteuerliche Betriebsstätte : EuGH, Urteil v. 7.4.2022 - Rs. C-333/20 "Berlin Chemie"
- Die umsatzsteuerliche "Server-Betriebsstätte"
- Dong Yang Electronics : whether a subsidiary of a parent company is a fixed establishment by the mere fact of it existing
- Establishments in European VAT
- EuGH-Urteil vom 3. 6. 2021, Titanium, C-931/19 : Klarstellung zur mehrwertsteuerlichen Ansässigkeit
- European fiscal essays
- Feste Niederlassung auch bei Belastung mit Kosten für Dienstleistung des gebietsfremden Stammbetriebs kein Steuerpflichtiger
- Fiscale eenheid voor de BTW uitgebreid : beschouwing naar aanleiding van HR 14 juni 2002, nr. 35 976, V-N 2002/32.20
- Fixed establishment : from Berkholz and DFDS to Welmory and Dong Yang
- Fixed establishment and permanent establishment
- Fixed establishment, intra-Community supplies and liability to taxation
- Fixed establishments and VAT liabilities under EU VAT : between delusion and reality
- Fixed establishments and VAT-saving schemes
- Fixed establishments and permanent establishments : the VAT and direct tax concepts are drifting further apart
- Fixed establishments in European value added tax : base erosion and profit shifting's side effects?
- Fixed, business and permanent establishments
- French Supreme Administrative Court finds taxpayer in ValueClick case used an agency permanent establishment to sell online advertising services in France through local subsidiary
- Global trends in VAT/GST and direct taxes
- Grupo de entidades a efectos del IVA y combinación de negocios
- Information asymmetries in EU VAT
- International trade in B2B services under VAT/GST law and the role of permanent/fixed establishments : a comparison of EU VAT and Singporean GST in the lightof the OECD VAT/GST guidelines
- Interpretation of VAT fixed establishments
- Intervention - a problematic new concept in EU VAT law
- Is VAT (also) monopolized in Italy? Comments to the Philip Morris decision of the Italian Supreme Court
- Key issues relating to permanent establishments
- L'impossibilité pour une filiale résidente de déduire de ses revenus imposables un transfert financier vers sa société mère étrangère est-elle compatible avec le droit communautaire?
- Leids fiscaal jaarboek 1987 : fiscaal ondernemingsrecht
- Locating the fixed establishment in VAT
- Minister for Public Action and Accounts v Société Conversant International Ltd : N° 420174
- Ministry of Finance (VAT) v Philip Morris Germany GmbH and another : 3368/02
- MwSt : Überlegungen der Kommissionsdienststellen zum "Ort der Dienstleistung" = VAT : the Commission Services' considerations on the "place of supply of services" rules
- MwSt-Paket : grundlegende Änderung der Mehrwertsteuer-Systemrichtlinie bezüglich des Ortes der Dienstleistung
- New EU VAT regulation : a look at 'place of establishment' regarding B2C services
- New developments in the 'fixed establishment' concept for VAT purposes
- On the evolving VAT concept of fixed establishment
- Permanent establishment in the VAT system : internal and community aspects
- Permanent establishment versus fixed establishment : the same or different?
- Permanent establishments in international tax law
- Permanent establishments in value added tax : the role of establishments in international B2B trade in services under VAT/GST law
- Pro rata deduction by entities established in several VAT jurisdictions
- Schweizer Betriebsstätten von ausländischen Unternehmen : zu beachtende Regelungen und Besonderheiten
- Seminar B : Die "feste Niederlassung" und ihr Verhältnis zur "Betriebsstätte"
- Seminar G: VAT and Direct Taxation of the Digital Economy
- Skandia America - how to deal with supplies between a head office and a fixed establishment in the future
- Skandia America and VAT grouping in Spain
- State of play in respect of the Skandia America Corporation case
- Swiss VAT treatment of cross-border services between a company's head office and its fixed establishment
- The complexities of VAT grouping
- The devil is in the detail : an analysis of the ECJ's attributes to the fixed establisment concept
- The term "fixed establishment" in the Sixth Council Directive (VAT)
- The unsettled business of the fixed establishment in EU VAT
- Transactions between main offices and their fixed establishments
- Turning a subsidiary into a VAT fixed establishment : it just ain’t so?
- Umsatzsteuer und internationales Steuerrecht
- VAT : where are you coming from?
- VAT Committee - Guidelines 2014-2015
- VAT and fixed establishments : mysteries solved?
- VAT aspects of installation projects in Bulgaria
- VAT deductibility for fixed establishments : the ECJ ruling and the Italian legal system
- VAT fixed establishments in 2020 : a call to action!
- VAT grouping from a European perspective
- VAT in an EU and international perspective : essays in honour of Han Kogels
- VAT personality of fixed establishments
- VAT personality of fixed establishments : preliminary ruling requested from the ECJ
- VAT treatment of transactions in the German construction sector
- VAT-saving concepts and interpretations
- Value added tax and the digital economy: the 2015 EU rules and broader issues
- Virtues and fallacies of VAT : an evaluation after 50 years
- Welmory : a recipe for VAT avoidance?
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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/wHVyxAsLSqY/" 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/wHVyxAsLSqY/">fixed establishment</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/wHVyxAsLSqY/" 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/wHVyxAsLSqY/">fixed establishment</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>
