Place of supply proxies guide where a service is taxable by using provider, receiver, performance, consumption or benefit location.

Determination of the place of supply for services may rely on proxies: location of the service provider; location of the service receiver; place where the activity is performed; place where the service is consumed; and the place or person to whom the actual benefit accrues. The proxy giving the most appropriate result may be applied to establish the place of supply for taxation purposes.

---

---

---