Recent rulings on permanent establishment (PE) of foreign investors in Danish partnerships insight into whether or not PEs will be considered constituted in certain cases.
Case that does not constitute a PE
Denmark's National Tax Board recently published a ruling on March 25th, 2014, concerning whether or not a Polish resident's investment in a partnership in Denmark constituted a PE for the investor.
The partnership in question and the general partner were registered with a C/O address at a …