VATPOSS05000 - Place of supply of services: Establishment making or receiving the supply: Contents

1. VATPOSS05100

   Identifying the establishment making the supply
2. VATPOSS05200

   The irrationality test
3. VATPOSS05300

   Identifying the establishment receiving the supply
4. VATPOSS05350

   Global contracts
5. VATPOSS05400

   Alternative to the head office
6. VATPOSS05450

   Force of attraction
7. VATPOSS05500

   Evidence of establishment most closely connected to the supply
8. VATPOSS05600

   Determining where the customer of electronically supplied services belongs
9. VATPOSS05700

   Embassies
10. VATPOSS05800

    Whether land creates an establishment
11. VATPOSS05900

    VAT Groups
12. VATPOSS05950

    Tribunals and other decided cases