Michaela Merz

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EU – The VAT FE and direct tax PE concepts are drifting further apart: true or false?

webinar-euDo you expect disputes regarding your Permanent Establishment (PE) to increase as a result of the OECD BEPS project? Have you already unexpectedly been qualified as a VAT Fixed Establishment (FE)? Are you aware that the gap between direct tax and VAT is widening in practice, with lower thresholds on a number of fronts? Continue reading