The Danish Tax Administration recently published a binding answer from the Tax Council regarding the permanent establishment implications for an Irish company (H1). H1 belongs to a group, the H Group, which is the market leader for certain products (X products) and has a significant presence in several countries. In Denmark, the H Group has acquired a number of businesses owned and operated by a Danish group company H2. H2 functions as the Danish sales company and is also responsible for marketing and pricing of the products. The H Group also owns and operates a number of storage facilities for...