Bloomberg Tax
Free Newsletter Sign Up
Bloomberg Tax
Welcome
Go
Free Newsletter Sign Up

Denmark Tax Agency Seeks Comments on Draft Guidance for PEs, Management Seats Due to Coronavirus

June 10, 2020, 5:00 AM

The Danish Customs and Tax Administration June 5 opened a consultation on draft guidance for the tax treatment of permanent establshments (PEs) and management seat locations under DTAs due to the coronavirus pandemic. The draft guidance clarifies that: 1) employees working from home due to the pandemic don’t constitute a PE for their employer company; 2) temporary interruptions in construction because of lack of material or labor are considered in determining PE status; 3) a company’s management seat doesn’t change due to a temporary travel restrictions on management due to the pandemic; 4) general tax residency rules don’t apply for ...