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 The lease of a warehouse for the distribution of products constitutes a Permanent Establishment for VAT purposes. Binding Consultation of December 17, 2019

The lease of a warehouse for the distribution of products constitutes a Permanent Establishment for VAT purposes. Binding Consultation of December 17, 2019

28 February, 2020

The consulting entity is tax resident in Norway and distributes products obtained from a raw material that the entity sends to Spain for a local entity to transform into the final product based [...]

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    DILIGENS TAX CONSULTING, SL is a tax advisory firm that offers a specialized service in indirect taxation and transfer pricing.

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    The value chain of a company shows, in a disaggregated way, each of the actions it carries out within the framework of its main activity. In a value chain, two types of activities can be differentiated according to their involvement in the development of their main activity…

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