Place of supply presumption: unregistered recipients treated as located at recipient's address; supplier's location used if unknown. Default rule treats place of supply for unregistered recipients as the recipient's location; if the recipient's address is unavailable, the supplier's ... Summary
Place of supply presumption: unregistered recipients treated as located at recipient's address; supplier's location used if unknown.
Default rule treats place of supply for unregistered recipients as the recipient's location; if the recipient's address is unavailable, the supplier's location is taken as a proxy to determine the place of supply for goods and services.
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