https://www.taxtmi.com/news?id=2945 The rules determine taxable jurisdiction by deeming services provided where the receiver is located unless a later, specific rule applies. Location of provider or receiver is found by sequentially testing registration premises, business establishment, fixed establishment, establishment most directly concerned, and usual residence. Specific provisions place performance-based services at the place of performance or where goods are situated when provided remotely; immovable-property services at the property's location; event services at the event site; multi-location services at the taxable-location with the greatest proportion; certain specified services at the provider; and transport services by destination or embarkation as provided. en-us Sat, 17 Mar 2012 16:06:49 +0530 Wed, 11 Feb 2026 15:56:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=2945 The rules determine taxable jurisdiction by deeming services provided where the receiver is located unless a later, specific rule applies. Location of provider or receiver is found by sequentially testing registration premises, business establishment, fixed establishment, establishment most directly concerned, and usual residence. Specific provisions place performance-based services at the place of performance or where goods are situated when provided remotely; immovable-property services at the property's location; event services at the event site; multi-location services at the taxable-location with the greatest proportion; certain specified services at the provider; and transport services by destination or embarkation as provided. News - Sat, 17 Mar 2012 16:06:49 +0530 https://www.taxtmi.com/news?id=2945