Does a Fixed Establishment Have an Impact on the Place of Taxation of Goods?

In this article the author analyses the relationship between a fixed establishment (FE) and the place where the supply of goods is deemed to be located. In particular, he explores the relationship that exists between the FE and the parent company with regard to intra-Community supplies of tangible goods and addresses the question as to whether intervention by the FE in concluding the transaction in the Member State of destination of the goods results in the requalification of the supply as a domestic transaction.

Authors

Publication Details

Journal
International VAT Monitor
Published
2024-09-02
DOI
https://doi.org/10.59403/1aghcq1
Primary Topic
Corporate Taxation and Avoidance
Type
article
Field-Weighted Citation Impact
0.00
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article

Does a Fixed Establishment Have an Impact on the Place of Taxation of Goods?

N. Galleani d’Agliano
International VAT Monitor
Corporate Taxation and Avoidance
article

Does a Fixed Establishment Have an Impact on the Place of Taxation of Goods?

N. Galleani d’Agliano
article en

Abstract

In this article the author analyses the relationship between a fixed establishment (FE) and the place where the supply of goods is deemed to be located. In particular, he explores the relationship that exists between the FE and the parent company with regard to intra-Community supplies of tangible goods and addresses the question as to whether intervention by the FE in concluding the transaction in the Member State of destination of the goods results in the requalification of the supply as a domestic transaction.

International VAT MonitorVol. 35(5)
Openalex Percentile: Top 76%
Corporate Taxation and Avoidance
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