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Where is a taxable person considered to have established its business for VAT purposes? And in what circumstances does a Fixed Establishment arise? This session will examine these notions and their implications for businesses in practice, including:
- Does incorporation signify 'establishment' for VAT?
- When is a fixed establishment created?
- The VAT treatment of transactions between a business establishment and fixed establishment
- 'establishment' in VAT Grouping
- A look at some practical scenarios
Date: 27 April 2022
Time: 14.00 - 17.15
Speaker: Dr Sarah Cassar Torregiani
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