The Swedish Tax Agency recently issued guidance to clarify when a physical server located in Sweden may be considered to constitute a permanent establishment (PE) for a foreign company in cases where the company has no other business in Sweden. The guidance provides that the Tax Agency considers that a PE will arise where a foreign company has one or more servers located in Sweden and the business involving the servers consists of providing data hosting on the servers. However, a PE will not arise if a foreign company leases the entire server to another company that uses the server...