The OECD Secretariat on April 3 issued guidance on how countries’ restrictions on mobility due to the COVID-19 pandemic affect common provisions in tax treaties.
Issues include how stay-at-home orders affect the “place of effective management” under a tax treaty and how treaty provision on the taxation of cross-border workers should be applied when workers are temporarily forced to work from home.
An MNE Tax expert author will be publishing an in-depth look at this new guidance shortly.
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