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Fixed headquarters - a new direction in recent tax inspections. Analysis of cross-border business structures, essential to prevent additional VAT obligations

Fixed headquarters - a new direction in recent tax inspections. Analysis of cross-border business structures, essential to prevent additional VAT obligations

Author: Georgiana Iancu, EY Romania Partner, Coordinator of the Indirect Taxes Department, EY Romania

The fixed headquarters of non-resident companies is the subject of many of the recent tax inspections, upsetting with significant VAT taxes long-used business models, in sectors such as pharma, automotive, energy or custom processing structures.

For more information, please see the Romanian version of the article, here.

 

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ERNST & YOUNG SRL