Coverage of the Webinar: ✔️ Indian GST ◦ Meaning and relevance of the concept of Fixed Establishment under Indian GST ◦ Interpretational issues in the definition of Fixed Establishment ◦ Relevant Advance Rulings ◦ Practical issues relating to Fixed Establishment ✔️ European Union VAT ◦ Meaning and relevance of the concept of Fixed Establishment under EU VAT ◦ Relevant practical issues relating to Fixed Establishment under EU VAT ◦ Views of Hon’ble Courts in the European Union ✔️ Q&A Session ________________________________________________________________________________________________ 📢 Speakers: • Francisco Javier Sánchez Gallardo | Economist • Sunil Kumar | Chartered Accountant ________________________________________________________________________________________________ Bonus: • Link for the PPT: https://bit.ly/2UdpIH4 • Get a 7-days free trial for Taxmann.com | Research: https://www.taxmann.com/research • Introducing Taxmann.com | Practice Your virtual legal advisor that helps you understand complex legal concepts and enables you to give instant & best-in-class advice to your clients. This platform delivers complete, updated, accurate, and authentic content in a simple language that is easy to understand. Start your search on any concept of the Law using keywords or section no.: https://www.taxmann.com/practice • All Taxmann Books now come with a 15-Mins Free Trial! Get Started Now! http://taxmann.com/virtualbooks/library ________________________________________________________________________________________________ Reference Materials that you may be interested in: • Check out Taxmann’s Latest GST 2021 Publications, Here: https://bit.ly/3sMee9i • Stay Updated on GST Laws with Taxmann’s Virtual Journals. Start your 7 days Free Trial Now! https://bit.ly/3xjW4y5 ________________________________________________________________________________________________ Like our Content? Follow Us for More! • Like us on Facebook: https://facebook.com/taxmannindia • Follow us on Twitter: https://twitter.com/taxmannindia • Follow us on LinkedIn: https://www.linkedin.com/company/taxmann • Follow us on Instagram: https://www.instagram.com/taxmannindia/ • Subscribe to Taxmann's Telegram Channel: https://t.me/taxmannprofessionals • Subscribe to Taxmann's Free Newsletter for Tax & Corporate Laws of India: https://www.getrevue.co/profile/taxma... • Introducing the TAXMANN's PODCAST! | Your Hands-free Weekly Update on Everything Tax & Corporate Laws | Listen Now! https://thetaxmannpodcast.buzzsprout.com ________________________________________________________________________________________________ 00:00 Introduction 00:27 Coverage of the Webinar 01:42 Meaning and Relevance of the concept of Fixed Establishment under Indian GST 19:38 Clarification points by CBIC 21:49 Implication of non-compliance with Fixed Establishment requirement 25:59 Relevant Advance Rulings 28:40 Previous Remarks of European Union VAT 32:23 Consequences of the existence of Fixed Establishment 37:15 Definition of Fixed Establishments in the EU provisions 45:58 ECJ Case Laws on Fixed Establishments 1:07:10 Some Specific Case 1:11:32 QnA Session