the location of such place of business ; where a supply is received at a place other than the place of business for which registration has been obtained
1.25 "Payment Services Provider(s)"mean financial service providers that supply the Service with a method for HostJane to collect US dollar payments from Buyers on behalf of Sellers, and for Sellers to receive their net Earnings in US dollars. ...
This article deals with the new OECD international VAT/GST Guidelines on place of supply of B2B Services and Intangibles. The Guidelines were approved by the OECD Committee on Fiscal Affairs in January 2014. The aim of the article is to analyse the new Guidelines from an EU law perspective ...
Application of the Main Criterion 7. The Guideline on the Definition of the Place of Consumption notes in footnote 2 that the business presence is in principle the establishment of the recipient to which the supply is made. 8. Both business and government members of the Consumption Tax...
languages Article "Language Is the Place from Where the World Is Seen"—On the Gender of Trees, Fruit Trees and Edible Fruits in Portuguese and in Other Latin-Derived Languages Luís Silva Dias * and Alexandra Soveral Dias Department of Biology, University of Évora, Ap. 94, 7002-554 ...