Similarly to the significant of the concept of permanent establishment (PE) for the purpose of income taxes rules, the relevance of the concept of fixed establishment (FE) for the VAT rules can hardly be overestimated. The term plays a central role, and is consistently relied upon by the...

The aim of this paper is to establish whether VAT place of supply rules are more effective allocation rules than international tax rules currently governing income taxation. This is done through the analysis of the “place where the activity is effectively carried out” (PWAECO) and the...