Denmark has published a 25 August 2020 Tax Board decision concerning a question of whether a data center operated in Denmark by a Danish subsidiary (H2) could be considered a permanent place of business for corporate tax and VAT purposes for its foreign parent (H1). H2 is registered and domiciled in Denmark and was established for the purpose of owning and maintaining a data center in Denmark and for the purpose of providing hosting services via the data center to H1. The hosting services consist of: Ownership and maintenance of the data center; Hardware installation; Server connection; Data storage, cataloging,...