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The Permanent Establishment: risk of fragmentation of a “cohesive businessoperation” within the OECD MC.

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The Permanent Establishment: risk of fragmentation of a “cohesive businessoperation” within the OECD MC.

Newsletter n. 6 - PE anti fragmentation rule

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The Law Firm was founded in Padua by Prof. Moschetti in 1974 and is specialised in tax law, both at national and international level, and in criminal tax law. For over thirty years the Firm has provided its clients with the most qualified legal and tax advice and has represented them before the Courts in all the instances of the proceedings. While giving advice in international tax matters, the Firm relies on a network of primary Law Firms operating in thirty countries.

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