The local tax court of Schleswig-Holstein judged that a server owned by a German-based information broker and deployed in Switzerland, qualifies as a permanent establishment under Arts. 7 and 5(1) of the Germany-Switzerland tax treaty.
The local tax court of Schleswig-Holstein judged that a server owned by a German-based information broker and deployed in Switzerland, qualifies as a permanent establishment under Arts. 7 and 5(1) of the Germany-Switzerland tax treaty.