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  1. Corporate - Corporate residence. Last reviewed - 04 May 2023. In Singapore, the tax residence of a corporation is determined by the place where the central management and control of its business is exercised. This is taken generally to mean the place where the directors meet to exercise de facto control. The IRAS has also set out further guidance.

  2. VAT Place of Supply of Services. VATPOSS04400 - Belonging: Business establishments. The term business establishment is not defined in law, but it has been considered by the ECJ in the reference by ...

  3. where value is created. This also means the establishment of a new nexus for companies operating in the digital economy. — The 2018 Budget Law has introduced a new form of fixed place PE (2), i.e. a ' significant and continuous economic presence in the territory of Italy, built in such a way that it will not result in a physical presence in ...

  4. VATPOSS04500 - Belonging: Fixed establishment. The term fixed establishment is not defined in law. However, following the test set out by the ECJ in Gunter Berkholz (C-168/84) we take it to mean ...

  5. 1. Juni 2021 · Footnote 17 The conditions remain those of permanent presence and the carrying on of a genuine economic activity in the place of secondary establishment. Footnote 18 Breaking the right down into component rights , the composite right of establishment for individuals includes the rights of departure (from the home State), Footnote 19 entry (into the host State), and residence (in the host State).

  6. establishment: [noun] something established: such as. established church. a permanent civil or military organization. a place of business or residence with its furnishings and staff. a public or private institution.

  7. Viele übersetzte Beispielsätze mit "main place of establishment" – Deutsch-Englisch Wörterbuch und Suchmaschine für Millionen von Deutsch-Übersetzungen.