On 12 June 2013, the Swedish Council for Advance Rulings gave its advance ruling on whether a computer server or software constitutes a permanent establishment (PE) in Sweden for a foreign company. (a) Facts. Company Y and its subsidiary X are both resident in a foreign country. The companies are considering to set up a server in Sweden for its supply of software within the group. Company X (X Co) would acquire a server in Sweden and place it in a rented location. X Co will make available space on the server to Company Y (Y Co), where the Y...