European Union - Supreme Court Holds That Commissionaire Structure Does Not Amount to a Permanent Establishment
- European Union
- T. Leegaard
- European Taxation, 2012 (Volume 52), No 6
- 8 May 2012
In this note, the author comments on the recent decision of the Norwegian Supreme Court in Dell Products v. Government of Norway, wherein the court held that sales to Norway through a Norwegian affiliate through a commissionaire arrangement did not constitute an agency permanent establishment.