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The Danish Tax Board’s Christmas Tree Plantation Ruling: Could a foreign enterprise have a fixed place permanent establishment even in absence of employees or dependent agents at the place of business in the source state? This article analyzes an interesting ruling of the the Danish Tax Board involving issues concerning 'functionality test' and 'preparatory or auxiliary activities' for existence of a foreign company's fixed place permanent establishment in Denmark. Read more. Article 5 of Tax Treaties.

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The Danish Tax Board’s Christmas Tree Plantation Ruling: Could a foreign enterprise have a fixed place permanent establishment even in absence of employees or dependent agents at the place of business in the source state? This article analyzes an interesting ruling of the the Danish Tax Board involving issues concerning 'functionality test' and 'preparatory or auxiliary activities' for existence of a foreign company's fixed place permanent establishment in Denmark. Read more. Article 5 of Tax Treaties.
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InternationalTax.Online | dramarmehta.com Reviews

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The Danish Tax Board’s Christmas Tree Plantation Ruling: Could a foreign enterprise have a fixed place permanent establishment even in absence of employees or dependent agents at the place of business in the source state? This article analyzes an interesting ruling of the the Danish Tax Board involving issues concerning 'functionality test' and 'preparatory or auxiliary activities' for existence of a foreign company's fixed place permanent establishment in Denmark. Read more. Article 5 of Tax Treaties.

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The Danish Tax Board’s Christmas Tree Plantation Ruling: Could a foreign enterprise have a fixed place permanent establishment even in absence of employees or dependent agents at the place of business in the source state? This article analyzes an interesting ruling of the the Danish Tax Board involving issues concerning 'functionality test' and 'preparatory or auxiliary activities' for existence of a foreign company's fixed place permanent establishment in Denmark. Read more. Article 5 of Tax Treaties.

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