Incoterms Taxable Place of Performance
Quelle: https://iccwbo.org/resources-for-business/incoterms-rules/
A term commonly misused or misunderstood: Incoterms govern only delivery obligations between seller and buyer. The taxable place of performance is determined by applicable VAT rules and is the location where, for tax purposes, the transaction is considered to be performed, affecting who owes or reports the tax.
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⚖️ ICC Incoterms 2020
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