Tax Treaty Case Law around the Globe 2022
1. Aufl. 2023
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6.1. Introduction
The Supreme Administrative Court of Finland delivered its decision in case KHO 2021/H4294 (171) on 3 December 2021. In this case the Court had to rule on whether the activities of three employees that worked from home offices in Finland, were only auxiliary and, therefore, did not trigger a permanent establishment in Finland.
6.2. Facts
The taxpayer C AB was a Swedish company limited by shares, resident in Sweden. The company was a part of an Australian group which was engaged in the research, manufacture, marketing and sales of biopharmaceutical products.
C AB was responsible for product sales, marketing, regulatory and quality tasks, as well as customer service and product development in the Nordic countries. Additionally, C AB took care of financing, accounting and all administrative tasks related to the Nordic countries.
C AB had 32 employees out of which three were located in Finland. C AB did not have an office or other premises in Finland, but the three employees in Finland worked from their homes.
The Finnish employees were responsible for presenting C AB’s products to doctors and other pharmaceutical experts in Finland. For this purpose, the employees visited ...