Comments concerning the OECD’s document "BEPS Action 7 - Preventing the Avoidance of Artificial PE Status"

On January 9th 2015, Chiomenti Studio Legale and Cuatrecasas Gonçalves Pereira submitted to the OECD "Centre for Tax Policy and Administration" several comments concerning the OECD’s document "BEPS Action 7 - Preventing the Avoidance of Artificial PE Status", in order to actively contribute to the development of the public consultation started by the OECD regarding the contrast of the taxable base erosion.