Essays about: "The right to deduct of cross-border taxable persons"
Found 1 essay containing the words The right to deduct of cross-border taxable persons.
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1. Transactions between branch and head office and the right to deduct input VAT in cross-border scenarios
University essay from Lunds universitet/Institutionen för handelsrättAbstract : Financial institutions and VAT are often like oil and water. If a financial institution is considering centralizing an activity in a certain jurisdiction, non-recoverable VAT could pose a serious problem. In addition to that, ambiguous judgments of the European Court of Justice have contributed to this issue. READ MORE
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