Sweden - May a Server Create a Permanent Establishment? Reflections on Certain Questions of Principle in Light of a Swedish Case
- J. (Jérôme) Monsenego
- International Transfer Pricing Journal, 2014 (Volume 21), No 4
- 28 July 2014
The author considers a Swedish court case that provides an interesting contribution to the debate on servers as permanent establishments. The attribution of profits to a permanent establishment created by a server is also discussed.