New Developments in the “Fixed Establishment” Concept for VAT Purposes

Journal
Author
Leur, M. van de
Country
European Union
Published Date
Issue
International VAT Monitor 2020 (Volume 31), No. 3
FormatPDF
EUR
45
| USD
50 (VAT excl.)

In this column, the author considers the new developments in the “Fixed Establishment” concept for European VAT purposes.