Home Office Taxation.pdf

Speciale___Hjemmekontoret_som_fast_driftssted.pdf
Preview of Home Office Taxation
🔗 Source: projekter.aau.dk
📊 Size: 1.28 MB
📄 Pages: 48 pages
⬇️ Downloads: 101

Summary

The thesis examines when an employee's home office in Denmark can be classified as a permanent establishment for a foreign employer, considering the extraordinary circumstances of COVID-19. It analyzes the Tax Assessment Council's decisions and the application of Article 5 of the OECD Model Tax Convention, which defines a permanent establishment. The study finds that the Tax Assessment Council assesses based on three main criteria: the home office as a place of business, the place of business being fixed, and business being carried on through the fixed place of business. The thesis also investigates whether COVID-19 has influenced the interpretation of the permanent establishment concept and the financial benefit the Danish state receives if a home office constitutes a permanent establishment.

Description

The thesis examines when an employee's home office in Denmark can be classified as a permanent establishment for a foreign employer, considering the...

Technical Information

  • File Format: PDF
  • File Size: 1.28 MB
  • Pages: 48
  • Language: EN
  • Total Downloads: 101
  • Last Updated: 2 weeks ago

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