Essays about: "Manuel Bänziger"

Found 1 essay containing the words Manuel Bänziger.

  1. 1. Are the Swiss fixed establishment rules a solution to the VAT grouping issues of the European Union?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Manuel Bänziger; [2015]
    Keywords : fixed establishment; VAT grouping; VAT; Indirect Taxes; single entity; dual entity; Law and Political Science;

    Abstract : The VAT grouping provision in Article 11 of the VAT directive is a recent source of problems for the European Union. Especially the area of cross border head office to branch transactions was in the centre of attention in the recent case law. READ MORE