Taxable delivery location under Incoterms
Quelle: https://iccwbo.org/resources-for-business/incoterms-2020/
A term used in connection with Incoterms that designates the tax-relevant delivery location where VAT, sales tax, and any customs formalities for a shipment are triggered. It is not an official Incoterms term, but a tax determination that, depending on the jurisdiction, determines where the delivery is deemed to take place for tax purposes.
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