VATPOSS05000 - Place of supply of services: Establishment making or receiving the supply: Contents
Identifying the establishment making the supply |
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The irrationality test |
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Identifying the establishment receiving the supply |
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Global contracts |
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Alternative to the head office |
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Force of attraction |
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Evidence of establishment most closely connected to the supply |
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Electronically supplied services |
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Embassies |
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Whether land creates an establishment |
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VAT groups |
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Tribunals and other decided cases |
