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The servitization of the economy and the importance of establishments explores the concept of establishment and the differences between indirect and direct tax will be outlined within the overall theme of servitization – the outcome being to help business manage its way through these difficult areas. 

The session will illustrate the importance of determining whether what is being supplied is a good or a service and which business establishment is making the supplies. 

The above will be illustrated through a number of practical examples aimed at highlighting common pitfalls and possible strategies to minimise adverse indirect tax consequences. 

Learning Objectives 

• Illustrating the importance of determining whether what is being supplied is a good or a service 
• Creating awareness on the interrelationship between a direct tax PE and a fixed establishment for indirect tax purposes  
• Explaining the consequences of having an indirect tax fixed establishment 
• Latest trends and developments around indirect tax fixed establishment 

Speaker Bios

Luigi Lungarella – Director – Indirect Tax (PKF Littlejohn – London (UK)) 

Luigi has over 20 years' experience of indirect taxation, having previously worked as an indirect tax consultant for two Big 4 firms and a privately-owned group specialising in property investment and fund management, principal investments and financial services.  Luigi chairs the Indirect Taxes pillar within the PKF network, is a member of the PKF International Tax Committee and a member of the Chartered Institute of Taxation (CIOT) indirect tax committee. 

Stephen Dale - (Hedeos – Paris (FR)) 

Stephen has worked in French taxation for some 30 years, having previously worked with PwC in the UK and in France (1976-2017). He now works for French law firm Hedeos. He is president of the International VAT Association, member of the EU Commission’s VAT Expert Group and  is a founding board member of both the Association de la Pratique de la TVA européenne (APTE) and the Association des Représentants Fiscaux français and a member of the OECD’s TAG on consumption taxes. Stephen lectures at three French universities on indirect and UK taxation.

Jan Sanders – VAT advisor – Partner (PKF Wallast – Delft (NL)) 

Jan heads up the VAT practice of PKF Wallast, leads the PKF Wallast Delft office and writes for Bloomberg Tax.