Place of provision of services: provider location governs tax point for banking, intermediary, and short-term transport hire. The place of provision for specified services is the location of the service provider, applying to services by banking companies, financial institutions ... Summary
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Place of provision of services: provider location governs tax point for banking, intermediary, and short-term transport hire.
The place of provision for specified services is the location of the service provider, applying to services by banking companies, financial institutions and non-banking financial companies to account holders, to intermediary services, and to short-term hire of means of transport excluding aircraft and certain vessels.
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