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

Type

Journal

Author

Leur, M. van de

Country

European Union

Published Date

May 18, 2020

Issue

International VAT Monitor 2020 (Volume 31), No. 3

DOI

https://doi.org/10.59403/3qf3778

Document

Go to Tax Research Platform

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