The evaluation of VAT fixed establishment in Latvia continues to raise practical questions. Below, you’ll find our colleague’s review of the European Court of Justice case, Adient (C-533/22). The key question in the Adient case was whether a group company providing manufacturing services to its parent company should be considered a fixed establishment of the parent company for VAT purposes. Below, you'll discover interesting insights about situations where this may not be the case.

DAC7 mandates new tax reporting for digital businesses to enhance compliance.

DAC6: New EU tax rules impact cross-border transactions, reporting required.

Tax changes effective February 12, 2020, impact prepayments, employee costs, and more.

VAT changes effective January 1, 2020: EU and national regulations summarized.

Global tax and business risks: Recent tax law changes demand caution and compliance.

Tax law changes at the start of the fiscal year address transfer pricing and related-party transactions.