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Virtual Activities: EU VAT’s Effort to Recompose the Broken ‘Unity of Action,...
On 7 December 2021, government ministers from European Union (EU) countries gathering at the EU Council agreed on updates of the current rules governing value added tax (VAT) rates for goods and...
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Virtual Activities: EU VAT’s Effort to Recompose the Broken ‘Unity of Action,...
The first part of this two-piece article titled “Virtual Activities: EU VAT’s Effort to Recompose the Broken ‘Unity of Action, Time and Place’ – Part I” provided an overview of the new place of supply...
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Where is a person “established”?
Territorial connection (or its more fashionable name “nexus”) for tax purposes is expressed in a variety of ways in domestic and international legal instruments. Permanent establishment in article 5 of...
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