https://blogs.sap.

com/2015/03/05/concept-of-plant-abroad-and-co-related-sales-setting/

WIA1: Input tax in country of destination, The tax code for the tax determination procedure of departure
country must agree with the tax code of the country of the company code. This is because the tax code is
accessed via the company code country during forwarding to FI. The field reporting country (that is country
of destination) must be maintained in the characteristics of the tax code.

WIA2: Output tax in the country of departure (0 % for EU-internal deliveries)

WIA3: Output tax in country of destination, The tax code for the tax determination procedure of departure
country must agree with the tax code of the country of the company code. This is because the tax code is
accessed via the company code country during forwarding to FI. The field reporting country (that is country
of destination) must be maintained in the characteristics of the tax code.

https://blogs.sap.com/2017/05/02/plant-abroad-in-sap-within-european-union-and-outside-eu/