Danish Tax Board Holds Representative Office of Japanese Parent Company Does Not Constitute a Permanent Establishment

Denmark has published a 23 June 2020 Tax Board decision concerning a question of whether or not a representative office established by a Japanese company in Demark would constitute a taxable permanent establishment.

The representative office would represent the Japanese parent company in Denmark in relation to its group companies, promote technical and financial cooperation between the parent company and its group companies, and act as a communication channel between the parent company and…