On 23 August 2017, the Danish tax authority (SKAT) published a binding ruling on the existence of a permanent establishment (PE) in Denmark of a foreign company planning to subcontract certain activities in Denmark. The ruling involves an Austrian company that constructed a building in Denmark that was completed in 2016. In order to maintain the facades of the building, the Austrian company intends to enter into a 10-year agreement with another foreign company to manage maintenance, cleaning, small repairs, etc. As part of this agreement, the other foreign company, which may further subcontract the work, will be provided with...