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PKF newsletter 10|2020
The concept of a permanent establishment or fixed establishment in VAT law
From a VAT perspective, determining whether or not and where a permanent establishment (fixed establishment) exists has a material influence on the question about the extent to which a service is VATable and, if applicable, not exempt from VAT. Taxpayers frequently fail to appreciate that a fixed establishment and a permanent establishment for profit tax purposes are not always identical.
- PKF newsletter 10|2020 The concept of a permanent establishment or fixed establishment in VAT law