Territorial connection (or its more fashionable name “nexus”) for tax purposes is expressed in a variety of ways in domestic and international legal instruments. Permanent establishment in article 5…
Introduction
The first part of my reflections on case C-77/19 Kaplan International Colleges UK (further referred to as Kaplan) concerned the relationship between membership in a VAT group on the one…
On 18 November 2020, the CJEU delivered its judgment in case C-77/19 Kaplan International Colleges UK[1] (I will further refer to it as Kaplan). The questions which had been referred by the UK…
