May a Server Create a Permanent Establishment? Reflections on Certain Questions of Principle in Light of a Swedish Case

Journal
Monsenego, J. (Jérôme)
Sweden
International Transfer Pricing Journal 2014 (Volume 21), No. 4
FormatPDF
EUR
40
| USD
45
(VAT excl.)

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.