Denmark: Installation work in Denmark creates immediate PE
On 14 October 2024, the Danish Tax Board published binding tax ruling SKM2024.513.SR, addressing whether installation work conducted by a foreign entity in Denmark constitutes a Permanent Establishment (PE). The foreign entity was resident in a jurisdiction that has no tax treaty with Denmark. In the case, the foreign entity, with no office or warehouse in Denmark, sporadically sent employees to Denmark for equipment installations at mult…