Sökning: "The uncertainty of the single and separate entity approach in regards to deduction"

Hittade 1 uppsats innehållade orden The uncertainty of the single and separate entity approach in regards to deduction.

1. 1. Transactions between branch and head office and the right to deduct input VAT in cross-border scenarios

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Jose Suazo Pariona; [2021]
   Nyckelord :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;

   Sammanfattning : 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. LÄS MER