The reverse charge and the Thirteenth Directive

Article by Philip Enoch, solicitor, Managing Partner of the London office of Salans, and Elie Gibson, Barrister, associate in the corporate department. This article appeared in the March 2003 issue of Tax Adviser. How can a commercial entity resident outside the European Union, with no presence and no operations within the United Kingdom, which makes no supplies of goods in or into the UK and which has structured its international operations so as not to be subject to the UK value added tax regime, be subject to VAT?

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