The article is a follow-up on a previous article by Michael Tell. It deals with whether the Danish Corporate Tax law § 11 B is in compliance with the free establishment rule, art. 49 TEUF, in the light of C-350/11, Argenta.

It is concluded that assets allocated to permanent establishments in other EU/EEA countries may also be included when calculating the asset base after SEL § 11 B.

Read the article here.