Law of Value-Added Tax, Finance (No. 2) Act 2023 (Volume 2)
Section 2
General rules
Article 44
s34(a)
The place of supply of services to a taxable person acting as such shall be the place where that person has established his business. However, if those se...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.