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of <h1>Understanding Place of Supply: Challenges in Determining Jurisdiction for Intangible Services vs. Tangible Goods</h1> Place of supply provisions differ for goods and services due to the tangible nature of goods, which simplifies determining their place of consumption. Services, being intangible, present challenges in identifying their place of supply. Factors include the ease of altering service delivery methods, lack of tangible movement, and the absence of fixed locations for service providers and recipients. Services can also span multiple locations, complicating jurisdictional determination. Additionally, the evolving nature of services, such as online and telecommunications, continuously introduces new complexities in establishing the place of supply.
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