Joint AOTCA/CFE Opinion Statement FC 1/2015 on the OECD 2014 Public Discussion Draft on Preventing the Artificial Avoidance of PE Status (BEPS Action 7)

This is an Opinion Statement on the OECD 2014 Public Discussion Draft on Preventing the Artificial Avoidance of PE Status (BEPS Action 7), prepared by the CFE Fiscal Committee and agreed with AOTCA, submitted to the OECD in January 2015.