Tax Treaty Case Law around the Globe 2014
1. Aufl. 2015
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S. 23Chapter 3 Sweden: Can a Computer Server Constitute a Permanent Establishment?
Martin Berglund
3.1. Introduction
In recent years, there has been an ongoing debate regarding the impact of the steadily growing electronic commerce on the international tax system. This chapter discusses a recent advance tax ruling first given by the Swedish Board for Advance Tax Rulings (Skatterättsnämnden, SRN) and later quashed by the Swedish Supreme Administrative Court (Högsta förvaltningsdomstolen, HFD). The case was decided by the Board for Advance Tax Rulings on 12 June 2013 (case 125-11/D) and by the Supreme Administrative Court on 6 December 2013 (case 4890-13). The case concerned the question whether a computer server located in Sweden could constitute a permanent establishment (PE) according to Swedish domestic tax law. The Swedish domestic PE concept is in all relevant respects supposed to be in line with the OECD Model.
3.2. Facts of the case
The facts of the case are somewhat unclear due to secrecy rules in Swedish advance tax rulings. The following facts can be inferred - expressly or implicitly - from the statements in the case. Two non-Swedish companies were a part of the same company group....