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

|Treaty Development|Denmark-Japan
Denmark-Japan

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 paren…

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