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Denmark Confirms Investment in a Danish Limited Partnership does Not Constitute a PE

|Approved Changes|Denmark
Denmark

On 20 June 2017, the Danish tax authority (SKAT) published a binding ruling on the existence of a permanent establishment in Denmark of foreign investors in a limited partnership (kommanditselskab, K/S) in Denmark. The ruling confirms that foreign limited partners are not considered to have a permanent establishment in Denmark solely based on their investment in a Danish limited partnership, although other factors may be considered, such as whether the foreign limited partners are otherwise …

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