Product · Research
Ask like a colleague.
Cited like a statute book.
azta researches your question across a structured corpus of 22M+ statutes, directives, treaties and official guidance — domestic and cross-border, in the original languages — and cites every claim to the paragraph that produced it.
Searching the legal database “B2B place of supply cross-border services”
Reading source — Value Added Tax Act 1994
Checking the EU VAT Directive
Preparing the answer
One question
Every source, researched together.
Statute, treaty, official guidance, the company register and the client’s own files — one question fans out across every source in scope and comes back as one answer, with jurisdiction flags on every claim.
- Statutes, directives and treaties in one pass
- 20 European jurisdictions, domestic and cross-border
- Follow-ups keep the full context of the thread
Under the general B2B place-of-supply rule the service is taxed where the customer is established
The UK supplier invoices without VAT and the customer applies the reverse charge EU Dir. 2006/112/EC, Art. 196
Council Directive 2006/112/EC
Article 44 — the place of supply of services to a taxable person…
Value Added Tax Act 1994
Section 7A — a supply of services to a person who belongs in another country and receives them for business purposes is treated as made where the recipient belongs (the general B2B rule).
The legwork, visible
Watch it read.
The research tracker shows what azta searches, which sources it reads and what it checks — so the answer arrives with its working, not just its conclusion. New legislation is tracked and indexed daily.
- Every search and source, listed as it happens
- Answers rest on today’s rules — never last year’s
- The audit trail stays with the answer
Searching the legal database “transfer pricing documentation obligations”
Reading source — OECD Transfer Pricing Guidelines
Checking OECD guidance
Master file and local file are required above the related-party documentation threshold
Documentation must be ready by the corporate-tax return deadline GB CTA 2009, s. 5
OECD Transfer Pricing Guidelines
Chapter I — the arm’s-length principle: controlled transactions priced as between independent enterprises…
Verify, don’t trust
Open the law itself.
Every citation is a door: click it and the source opens as a readable statute pane — the cited passage highlighted, the in-force status and effective date at the top. You verify the source, not the AI.
- Cited passage highlighted in the act itself
- In-force status and effective date, always visible
- Firm knowledge cited distinctly beside the law
Council Directive 2006/112/EC
EU Dir. 2006/112/EC, Art. 44
Article 44 — The place of supply of services to a taxable person acting as such shall be the place where that person has established his business.
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