Place of supply presumption: recipient's registered location governs B2B service supplies as proxy for place of supply. Place of supply for business-to-business supplies of services defaults to the registered recipient's location; the recipient's address is taken as a proxy ... Summary
Place of supply presumption: recipient's registered location governs B2B service supplies as proxy for place of supply.
Place of supply for business-to-business supplies of services defaults to the registered recipient's location; the recipient's address is taken as a proxy for place of supply when the recipient is a registered taxpayer.
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