The Creation of a Permanent Establishment Through the Use of Subcontracting: A New Danish Ruling Adds to the Discussion

• Autores: Peter Koerver Schmidt
• Localización: Intertax, ISSN 0165-2826, Vol. 46, Nº. 2, 2018, págs. 172-176
• Idioma: inglés
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• Resumen

  • 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