Determination of Service Location for VAT Purposes (UK Court Practice)

Olga V. Medvedeva ()
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Olga V. Medvedeva: State University of the Ministry of Finance of the Russian Federation, Moscow, Russia

Finansovyj žhurnal — Financial Journal, 2012, issue 2, 111-118

Abstract: The article discusses the meaning of a number of terms used but not defined within the UK tax legislation for determination of service location for the VAT purposes. The work is based on the court cases materials dealing with interpretation of such terms as commercial establishment and permanent establishment, permanent residence of an individual and of a legal entity, etc.

Keywords: VAT; service location; permanent establishment (search for similar items in EconPapers)
JEL-codes: H21 (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:fru:finjrn:120213:p:111-118

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