Template-Type: ReDIF-Article 1.0
Author-Name: Olga V. Medvedeva
Author-Email: nalog@nifi-gumf.ru
Author-Workplace-Name: State University of the Ministry of Finance of the Russian Federation, Moscow, Russia
Title: Determination of Service Location for VAT Purposes (UK Court Practice)
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.
Classification-JEL: H21
Keywords: VAT, service location, permanent establishment
Journal: Finansovyj žhurnal — Financial Journal
Pages: 111-118
Issue: 2
Year: 2012
Month: April
File-URL: http://www.nifi.ru/images/FILES/Journal/Archive/2012/2/statii/2012_02_13.pdf
File-Format: Application/pdf
Handle: RePEc:fru:finjrn:120213:p:111-118