On 30 April 2008, the parliament (Diet), passed a revision to the tax law on permanent establishments (PEs) to exclude "independent agents" from the scope of an agency PE. The revision was proposed in the tax reform prposal 2008. The revision enters into force with retroactive effect from 1 April 2008.
Prior to the revision, the scope of a PE under the domestic law included:
| - | agents who were authori… |