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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.


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Information on our website is of general nature. Although we try to archive the utmost precision and topicality with great care, the information ought not to be used without professional advice on basis of a careful review of the circumstances in each individual case.

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