Place of provision of services determines tax location based on recipient or specified service-based exceptions. The rules set the place of provision of services primarily at the location of the recipient, with fallback to the provider; special provisions place performance-based services at the place actually performed, immovable-property services at the property location, event services where the event is held, passenger transport at the embarkation point, on-board services at first scheduled departure, goods transport at destination, and certain services (banking/account-holder services, online information/database access, intermediary services, short-term hiring of transport) at the provider's location.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Place of provision of services determines tax location based on recipient or specified service-based exceptions.
The rules set the place of provision of services primarily at the location of the recipient, with fallback to the provider; special provisions place performance-based services at the place actually performed, immovable-property services at the property location, event services where the event is held, passenger transport at the embarkation point, on-board services at first scheduled departure, goods transport at destination, and certain services (banking/account-holder services, online information/database access, intermediary services, short-term hiring of transport) at the provider's location.
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