OECD & COVID-19 – Updated guidance on tax treaties and the impact of the Covid-19 pandemic
The COVID-19 pandemic has forced governments to take unprecedented measures such as restricting travel and implementing strict quarantine requirements. This unprecedented situation is raising many tax issues, especially where there are cross-border elements in the equation; for example, cross-border workers, or individuals who are stranded in a country that is not their country of residence. At the request of concerned countries, the OECD Secretariat has issued a guidance on these issues based on a careful analysis of the international tax treaty rules in April 2020. Last 21th January OECD has published a note that revisits the guidelines issued in April, mostly confirming them.
Leggi di più