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    <title>What is the default presumption for place of supply in respect of B2B supply of services?</title>
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    <description>Default presumption for place of supply in B2B service transactions is the location of the registered recipient; the recipient&#039;s address may be treated as a proxy for determining the place of supply where the recipient is a registered taxpayer.</description>
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      <description>Default presumption for place of supply in B2B service transactions is the location of the registered recipient; the recipient&#039;s address may be treated as a proxy for determining the place of supply where the recipient is a registered taxpayer.</description>
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