@inbook{7559b312375c4f19ab179dd04d2f470e,
title = "Denmark: Did an employee{\textquoteright}s Home Office constitute a Permanent Establishment? – Article 5 (1) of the Denmark/Germany Tax Treaty",
abstract = "There were no reported tax treaty cases from the Danish Supreme Court or the two Danish High Courts in 2020. There were, however, a number of binding rulings from the Tax Assessment Council (skatter{\aa}det, abbreviated in Danish as SR and here as TAC) reported in 2020. The binding ruling, reported as SKM2020.208.SR,[2] deals with the question of whether the home office of a key employee constituted a permanent establishment for the company that was the employer. The employee was resident in Denmark while the employer was a company resident in Germany. The ruling is therefore based upon Article 5(1) and 5(2) of the Denmark-Germany tax treaty.",
author = "M{\o}ller, {S{\o}ren Friis}",
year = "2022",
language = "English",
isbn = "9783707345476",
series = "Series on International Tax Law",
publisher = "Linde Verlag Wien",
pages = "63--65",
editor = "Georg Kofler and Michael Lang and Alexander Rust and Jeffrey Owens and Pasquale Pistone and Josef Schuch and Karoline Spies and Claus Staringer and Alfred Storck and Peter Essers and Kemmeren, {Eric C.C.M} and Cihat {\"O}ner and Dani{\"e}l Smit",
booktitle = "Tax Treaty Case Law around the Globe 2021",
address = "Austria",
}