Insourcing and Outsourcing in a VAT Context
Legal Consultant Casper Bjerregaard Eskildsen has published the article "Insourcing and Outsourcing in a VAT Context" in the latest issue of Intertax.
In recent years the choice between insourcing and outsourcing has been the subject of increased interest among economic operators. To maintain competitiveness economic operators undertakings must continuously consider the optimal mix of in-house production and external production. However, such considerations may not be based only on operational considerations, as the choice can have significant VAT implications. The article examines the VAT consequences of insourcing and outsourcing.