The question of a fixed establishment, especially in value added tax, remains a complex issue. This is true despite the fact that, in addition to the VAT Directive (2006/112/EC), C...

The CBAM reporting obligation is one of the latest EU measures to cut harmful emissions, and chiefly affects importers of carbon-intensive products. This measure will be implemente...

It is often the case that renting out real estate involves more than one country, or more precisely, that a company wants to make some use of real estate in a country other than th...