Finland Supreme Administrative Court Clarifies PE Status of Employees Working From Home Under Nordic DTA

The Finnish Supreme Administrative Court Dec. 3 posted online Decision No. KHO:2021:171, clarifying the permanent establishment (PE) status of employees working from home under the Nordic DTA. An Australian biopharmaceuticals manufacturing company had three employees in Finland that presented the company’s products to doctors and other experts in the pharmaceutical industry in Finland. The employees operated from their respective homes in Finland and didn’t have the right to negotiate any terms of contracts for products. The company sought clarification as to the PE status of the employees working from home. The Supreme Administrative Court held that the employees’ work from ...