WEBINAR | 8 August 2024 | 10:00 – Tax Establishment in CIT vs. Fixed Establishment in VAT
Dear Sir or Madam,
As the KSeF obligation approaches, there are more and more questions from clients and attendees of our events on how to understand a tax establishment for VAT purposes and how it differs from a fixed establishment for CIT purposes.
To answer these questions, we are pleased to invite you to a free webinar entitled: “Tax Establishment in CIT vs. Fixed Establishment in VAT”.
- Date: 8 August 2024 (Thursday)
- Time: 10:00
During the event, we will discuss the two concepts, highlighting the similarities and differences between them, identify the risks associated with their incorrect recognition and summarize the conclusions drawn from national and EU practice in this area.
Agenda:
- Introduction to the topic
a. What is a Fixed Establishment (so-called “FE”) in VAT?
b. What is a Tax Establishment in CIT?
c. Why analyze the concept of Establishment and FE in the context of tax settlements? - The relationship between FE and Tax Establishment
a. Similarities and differences between the establishments.
b. Is one equivalent to the other? - Practical aspects of the FE and the Establishment in the light of national practice and the EU case law
a. The FE map – what reinforces and what undermines its potential existence?
b. The map of a Tax Establishment – what reinforces and what impairs its potential existence?
c. Direction of changes and summary of findings.
Speakers: Karol Sitek (Senior Manager), Kinga Kosowska (Senior Consultant)
Places are limited. Attendance will be confirmed by the Organizer upon receipt of a registration request.
The Organizer reserves the right to cancel registration of some entities, in particular if submitted by its competitors.