Volume 46 (2018) / Issue 2

Peter Koerver Schmidt, 'Country note: The Creation of a Permanent Establishment Through the Use of Subcontracting – A New Danish Ruling Adds to the Discussion' (2018) 46 Intertax, Issue 2, pp. 172–176

Abstract

In a recent Danish decision, the National Tax Board found that a foreign company should be considered to have a permanent establishment in Denmark, despite the fact that the foreign company had subcontracted all its activities in Denmark to an independent third party. This contribution critically examines the decision in light of the OECD Model Convention with commentaries, including the recently published draft update.

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ISSN: 0165-2826
ID: TAXI2018019