Permanent Establishments under COVID-19

Corporate Services Attorney Carlos Olivella published a column in Asuntos Legales analyzing the guidelines released by the Organization for Economic Cooperation and Development (OECD) relating to Double Taxation Conventions and the impact of COVID-19. In his article, Mr. Olivella answers the following questions in relation to the guidelines: What happens when there is a CDI in the middle? and What does the absence of a CDI imply?

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