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CBS Nordic Tax Seminar on Remote Work and Global Mobility

Time: Wednesday, November 25, 2026 at 1:00 PM - 5:00 PM
Registration ends Tuesday, November 24, 2026 at 4:00 PM

When does a home office become a permanent establishment? Nordic perspectives after the 2025 OECD Commentary update

Remote and hybrid work have transformed how businesses organise cross-border work. At the same time, they have created one of the most important and uncertain questions in international tax: when can an employee’s home office become the employer’s permanent establishment?

The 2025 update to the OECD Model Commentary addresses, for the first time in more detail, when an employee’s home may constitute a place of business for the employer. The update raises important questions around working time, employer requirements, commercial reasons, expense coverage, and whether the home office is effectively at the employer’s disposal.

Yet how these principles will be interpreted and applied across the Nordic countries remains unsettled. This seminar brings together perspectives from the Nordic region to discuss how Denmark, Sweden, Norway, Iceland, and Finland approach the home office permanent establishment question in practice.

 

Programme

13:00 - 13:10

Welcome

Pia Bramming, Head of Department, Department of Business Humanities and Law, Copenhagen Business School
Peter Koerver Schmidt, Professor and Director, CBS LAW, Copenhagen Business School

13:10 - 13:20

Remote Work, Mobility and the Changing Architecture of International Taxation

Speaker:
Siddhesh Rao, Postdoc, CBS LAW, Copenhagen Business School; Seminar Convenor

13:20 - 14:15

Session 1: Home Offices and Permanent Establishments: Reconsidering Tax Nexus in an Era of Remote Work

Focus:
The 2025 OECD Commentary: place of business, the working-time indicator, commercial reasons and Nordic administrative approaches.

Chair:
Susi Bærentzen, Head of Tax for Denmark, TotalEnergies

Panel:
Anders Nørgaard Laursen, Professor, Department of Law, Aarhus University
Christian Schwartz, Senior Manager, Global Employer Services, Deloitte Sweden; Researcher, Lund Tax Academy
Mika Nissinen, Associate Professor, Law School, University of Eastern Finland
Henrik Skar, Associate Professor and Head of the Tax Law Research Group, Faculty of Law, University of Bergen
Gunnar Páll Baldvinsson, Assistant Professor, Faculty of Law, University of Iceland

14:15 - 14:30

Coffee and Nordic Tax Research Showcase in the Lobby

14:30 - 15:20

Session 2: Profit Attribution to Remote-Work Permanent Establishments: Functional Analysis, Transfer Pricing and Tax Controversy

Focus:
From nexus to consequences: Articles 7 and 9, functional analysis, attribution of profits, documentation, MAP and dispute risk.

Chair:
Siddhesh Rao, Postdoc, CBS LAW, Copenhagen Business School

Panel:
Arne Møllin Ottosen, Partner and Head of the Tax Law Group, Kromann Reumert
Susi Bærentzen, Head of Tax for Denmark, TotalEnergies
Mathias Kjærsgaard Larsen, Attorney-at-Law, Partner, Plesner
Heidi Vinther Hjelmgaard, Head of Employment Tax, A.P. Møller-Maersk

15:20 - 15:35

Coffee and Nordic Tax Research Showcase in the Lobby.

15:35 - 16:20

Session 3: Cross-Border Remote Work and the Allocation of Taxing Rights over Employment Income

Focus:
Article 15, the economic-employer question, frontier-worker arrangements, social-security coordination, employer compliance and remote-work policies.

Chair:
Anders Nørgaard Laursen, Professor, Department of Law, Aarhus University

Panel:
Lærke Hesselholt, Tax Partner, International Tax, Grant Thornton
Heidi Vinther Hjelmgaard, Head of Employment Tax, A.P. Møller-Maersk
Fredrik Lundgren, Partner, Global Mobility, KPMG Acor Tax, Denmark
Gunnar Páll Baldvinsson, Assistant Professor, Faculty of Law, University of Iceland

16:20 - 16:50

Session 4: Remote Work, Mobility and Tax Coordination: Towards Greater Legal Certainty in the Nordic Countries

Focus:
Where would clearer guidance, greater administrative coordination or common Nordic approaches materially improve certainty for employers and cross-border workers?

Chair:
Peter Koerver Schmidt, Professor and Director, CBS LAW, Copenhagen Business School

Panel:
Mika Nissinen, Associate Professor, Law School, University of Eastern Finland
Henrik Skar, Associate Professor and Head of the Tax Law Research Group, Faculty of Law, University of Bergen
Susi Bærentzen, Head of Tax for Denmark, TotalEnergies
Heidi Vinther Hjelmgaard, Head of Employment Tax, A.P. Møller-Maersk
Mathias Kjærsgaard Larsen, Attorney-at-Law, Partner, Plesner

16:50 - 17:00

Key takeaways and closing remarks

Speakers:
Siddhesh Rao, Postdoc, CBS LAW, Copenhagen Business School; Seminar Convenor
Peter Koerver Schmidt, Professor and Director, CBS LAW, Copenhagen Business School

17:00

Networking reception

This seminar is organised in connection with the collaborative research project “The Nordic Home Office Permanent Establishment: A Comparative Analysis of Administrative Practice in Light of the 2025 OECD Commentary Update”, supported by the Nordic Tax Research Council (NTRC/NSFR).

Certificate of Participation
Participants attending the CBS Nordic Tax Seminar 2026 will receive a digital Certificate of Participation stating the seminar date and number of teaching hours. The certificate may be used as documentation for continuing professional development, subject to the requirements of the relevant professional body.


Seminar Convenor: Siddhesh Rao, Postdoc, CBS LAW, Copenhagen Business School · sir.bhl@cbs.dk