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Vol 22 No 8 August/Sept 2017

Book of the Month

Cover of STEP: A Practical Guide to the Transfer of Trusteeships

STEP: A Practical Guide to the Transfer of Trusteeships

Edited by: Richard Williams, Arabella Murphy, Toby Graham
Price: £110.00

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Fixed Establishments in European VAT


ISBN13: 9789041145543
Published: August 2013
Publisher: Kluwer Law International
Country of Publication: The Netherlands
Format: Hardback
Price: £96.00



Despatched in 4 to 6 days.

Drawing on EU VAT implementing regulations, ECJ case law, and national case law, this ground-breaking book provides the first in-depth, coherent legal analysis of how the massively changed circumstances of the last two decades affect the EU VAT Directive, in particular the interpretation of its four specified types of establishment: place of establishment, fixed establishment, permanent address, and usual residence. Recognising that a consistent interpretation of types of establishment is of the utmost importance in ensuring avoidance of double or non-taxation, the author sheds clear light on such VAT issues as the following:

  • the concept of fair distribution of taxing powers in VAT;
  • role of the neutrality principle;
  • legal certainty in VAT;
  • place of business for a legal entity or partnership, for a natural person, for a VAT group;
  • beginning and ending of a fixed establishment;
  • the ‘purchase’ fixed establishment;
  • meaning of ‘permanent address’ and ‘usual residence’;
  • the position of the VAT entrepreneur with more than one fixed establishment across jurisdictions;
  • whether supplies exchanged between establishments are taxable;
  • administrative simplicity and efficiency;
  • VAT audits and the prevention of fraud;
  • the intervention rule and the reverse charge mechanism;
  • right to deduct VAT for businesses with multiple establishments; and
  • cross-border VAT grouping and fixed establishment.

Thoroughly explained are exceptions that take precedence over the general rules, such as provisions regarding: immovable property; transport services; services relating to cultural, artistic, sporting, scientific, educational, entertainment, or similar activities; restaurant and catering services; electronically supplied services; transfers and assignments of intellectual property rights; advertising services; certain consulting services; banking, financial and insurance transactions; natural gas and electricity distribution; telecommunication services; and broadcasting services.

As the first truly authoritative resource on a topic of increasing importance in international tax – a key topic for businesses, tax authorities, tax advisors, and government regulators – this book will be warmly welcomed by all professionals working with taxation in legal practice, business, academe, and government.

Subjects:
Taxation
Contents:
About the Author.
List of Abbreviations.
CHAPTER 1 Introduction.
CHAPTER 2 Basic Principles of Distributing Taxing Powers.
CHAPTER 3 The Establishment of the Supplier.
CHAPTER 4 The Establishment of the Customer..
CHAPTER 5 Mutual Relationship between Establishments of a Single Taxable Person
CHAPTER 6 Summary and Conclusion. APPENDIX Abstract of Relevant Articles from the VAT Directive and VAT Implementing Regulation.
Bibliography.
Table of Cases.

Series: Eucotax Series on European Taxation

EU Citizenship and Direct Taxation ISBN 9789041185846
To be published October 2017
Kluwer Law International
£114.00
Limitation on Benefits Clauses in Double Taxation Conventions 2nd ed ISBN 9789041161352
To be published September 2017
Kluwer Law International
£155.00
Corporate Tax Base in the Light of IAS/IFRS and EU Directive 2013/34: A Comparative Approach ISBN 9789041167453
Published July 2016
Kluwer Law International
£96.00
Taxation of Ucits: Austria Germany the Netherlands and the Uk ISBN 9789041128393
Published October 2009
Kluwer Law International
£110.00
Tax Compliance Costs for Companies in an Enlarged European Community ISBN 9789041126665
Published May 2008
Kluwer Law International
£144.00
ECJ-Recent Developments in Direct Taxation ISBN 9789041125095
Published March 2006
Kluwer Law International
£116.00
Limitation on Benefits Clauses in Double Taxation Conventions ISBN 9789041123701
Published December 2005
Kluwer Law International
Out of print
Tax Avoidance and EC Treaty Freedoms ISBN 9789041124029
Published December 2005
Kluwer Law International
£145.00
WTO and Direct Taxation ISBN 9789041123718
Published May 2005
Kluwer Law International
£245.00
£123.00
Settlement of Disputes in Tax Treaty Law ISBN 9789041199041
Published September 2002
Kluwer Law International
£194.00
Tax Treaty Interpretation
Edited by: Michael Lang
ISBN 9789041198570
Published June 2002
Kluwer Law International
£162.00
The Impact of Community Law on Tax Treaties: Issues and Solutions ISBN 9789041198600
Published February 2002
Kluwer Law International
£175.00
The Compatibility of Anti-abuse Provisions in Tax Treaties with EC Law
ISBN 9789041196781
Published January 1999
Kluwer Law International
£171.00
The Principle of Equality in European Taxation
ISBN 9789041196934
Published December 0002
Kluwer Law International
£158.00