Denmark has recently published a binding answer from the Tax Council regarding permanent establishment issues in cases where an employee of a foreign company returns to Denmark to work from home. The answer is given in response to questions from a UK company that intended to let a Danish employee, who worked in the company's UK office, return to Denmark and work from home for personal reasons, including living with their family in Denmark. The binding answer provides that this would not result in a permanent establishment in Denmark for the UK company, primarily because the employee's residence in Denmark...