Product · Research
Ask like a colleague.
Cited like a statute book.
Research domestic and cross-border questions using official gazettes, court archives and tax authority guidance in their original languages. Follow the citations to the paragraphs behind the answer.
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
What you start with
A domestic or cross-border research question
What you take forward
An answer with references to review
- 01
Set out the facts
Describe the transaction, jurisdictions and relevant date. azta can focus legal searches on the relevant country and date.
- 02
Bring the sources together
azta can search legislation, tax treaties, the web and uploaded documents. Which sources it uses depends on the question and the material available in the workspace.
- 03
Check the cited material
Read the supporting provisions and document references. Use that evidence to develop your position and decide what belongs in the client deliverable.
Coverage varies by jurisdiction and source collection. Explore the source register for the material available to research.
Explore the productOne question
Every source, researched together.
Ask one question across the relevant legislation, treaties, official guidance, company information and client files. Jurisdiction labels help you keep the rules for each country clear.
- Statutes, directives and treaties in one pass
- 28 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.
Coverage and cutoff dates vary by source. Check the dated source register for the collections relevant to your question.
- Every search and source, listed as it happens
- Source-specific coverage and cutoff dates
- 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…
Check the source
Open the law itself.
Open a citation to read the source in the statute pane. The cited passage is highlighted, with the in-force status and effective date at the top, so you can check whether it supports the answer.
- 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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