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

Author

Listed:
  • Olga V. Medvedeva

    (State University of the Ministry of Finance of the Russian Federation, Moscow, Russia)

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.

Suggested Citation

  • Olga V. Medvedeva, 2012. "Determination of Service Location for VAT Purposes (UK Court Practice)," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 2, pages 111-118, April.
    • Handle: RePEc:fru:finjrn:120213:p:111-118
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    File URL: http://www.nifi.ru/images/FILES/Journal/Archive/2012/2/statii/2012_02_13.pdf
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    More about this item

    Keywords

    VAT; service location; permanent establishment;
    All these keywords.

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation

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