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.

  1. 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 handelsrätt

    Author : Jose Suazo Pariona; [2021]
    Keywords : Branch; head office; and the concept of taxable person; The right to deduct of cross-border taxable persons; The uncertainty of the single and separate entity approach in regards to deduction; The Morgan Stanley case; Law and Political Science;

    Abstract : 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