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Danish Tax Board Holds Time Between Related Construction Projects is Included in Determining if Time Period for PE Met Under Austria Tax Treaty

|Treaty Development|Denmark-Austria
Denmark-Austria

On 9 May 2018, the Danish tax authority (SKAT) published a binding ruling from the tax board concerning the existence of a construction permanent establishment (PE) under the 2007 tax treaty with Austria. The treaty provides that a construction or assembly site constitutes a PE if its duration exceeds twelve months.

The binding ruling was requested in relation to construction work performed …

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