Norway: Supreme Court rules that a Commissionaire company is not a PE of the principal company

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Norway: Supreme Court rules that a Commissionaire company is not a PE of the principal company

February 01 2012

On December 2 2011 Norway's Supreme Court found in favour of Dell that its Norwegian commissionaire company did not constitute a sales agency permanent establishment (PE) of the group's Irish principal company.

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International UpdatesNorwayEuropeTax Disputes
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