Denmark has recently published a binding answer from the Tax Council regarding the tax implications for a Swedish company with two employees working from home in Denmark. The binding answer first addresses whether the company may be considered to have its seat of management in Denmark considering that one of the employees is a shareholder in the company and is employed as the creative director. In this regard, it is provided that the company is not considered to have its seat of management in Denmark because the day-to-day management of the company is carried out by a director resident in...