U.S. Parents, Non-U.S. Parents, And Global Firm Taxes
In this paper we examine whether, under pre-2018 tax law, a global firm reported a lower income tax expense simply…
Dong Yang Electronics (Case C-547/18): Oh Yes, a Subsidiary Can (also) Be a Fixed Establishment under EU VAT, but Information Asymmetries May Save You!
A subsidiary can (also) be a fixed establishment (FE) of its parent company under European (EU) VAT, after all. This is the most immediate conclusion as it emerges from the much-awaited decision by the Court of Justice of the European Union (CJEU)…