Ancora sulla stabile organizzazione personale: non è questione di tempo ma di autonomia

Abstract

The Korkein Hallinto-oikeus (Supreme Administrative Court of Finland) has held that an employee who works from his home, on behalf of a branch elsewhere, does not constitute an agency permanent establishment if he does not have negotiating autonomy and the tasks assigned to him are of an instrumental nature. Therefore, the income generated under those conditions is subject to taxation in the State of residence of the branch.



References

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