| Author (Person) | Boender, J. M. B., Schippers, M. L. |
|---|---|
| Series Title | Intertax |
| Series Details | Vol.43, No.11, November 2015, p709–723 |
| Publication Date | November 2015 |
| ISSN | 0165-2826 |
| Content Type | Journal | Series | Blog |
|
Abstract: he authors discuss European case law and the VAT Implementing Regulation with regard to the concept of the fixed establishment and question whether, thirty years after it was introduced into the field of VAT, all the mysteries surrounding the fixed establishment have now been solved. |
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| Source Link | http://www.kluwerlawonline.com/index.php?area=Journals |
| Subject Categories | Taxation |
| Countries / Regions | Europe |
