Tax administration responses to COVID-19: Administrative measures to facilitate withholding tax relief claims:
The COVID-19 health crisis has put unprecedented strains on the ability of both governments and taxpayers to carry out normal activities. Cross-border withholding tax relief procedures, frequently reliant on paper-based processes, are one area that has been particularly affected, creating challenges...
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Format: | Elektronisch E-Book |
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Sprache: | English |
Veröffentlicht: |
Paris
OECD Publishing
2021
|
Schriftenreihe: | OECD Policy Responses to Coronavirus (COVID-19)
|
Schlagworte: | |
Online-Zugang: | kostenfrei |
Zusammenfassung: | The COVID-19 health crisis has put unprecedented strains on the ability of both governments and taxpayers to carry out normal activities. Cross-border withholding tax relief procedures, frequently reliant on paper-based processes, are one area that has been particularly affected, creating challenges for taxpayers, financial institutions and tax administrations alike. This document contains administrative measures that source and residence jurisdictions may consider adopting to manage withholding tax relief procedures in a coordinated manner |
Beschreibung: | 1 Online-Ressource (6 Seiten) |
DOI: | 10.1787/373d0051-en |
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series2 | OECD Policy Responses to Coronavirus (COVID-19) |
spelling | Tax administration responses to COVID-19: Administrative measures to facilitate withholding tax relief claims Organisation for Economic Co-operation and Development Paris OECD Publishing 2021 1 Online-Ressource (6 Seiten) txt rdacontent c rdamedia cr rdacarrier OECD Policy Responses to Coronavirus (COVID-19) The COVID-19 health crisis has put unprecedented strains on the ability of both governments and taxpayers to carry out normal activities. Cross-border withholding tax relief procedures, frequently reliant on paper-based processes, are one area that has been particularly affected, creating challenges for taxpayers, financial institutions and tax administrations alike. This document contains administrative measures that source and residence jurisdictions may consider adopting to manage withholding tax relief procedures in a coordinated manner Taxation https://doi.org/10.1787/373d0051-en Verlag kostenfrei Volltext |
spellingShingle | Tax administration responses to COVID-19: Administrative measures to facilitate withholding tax relief claims Taxation |
title | Tax administration responses to COVID-19: Administrative measures to facilitate withholding tax relief claims |
title_auth | Tax administration responses to COVID-19: Administrative measures to facilitate withholding tax relief claims |
title_exact_search | Tax administration responses to COVID-19: Administrative measures to facilitate withholding tax relief claims |
title_exact_search_txtP | Tax administration responses to COVID-19: Administrative measures to facilitate withholding tax relief claims |
title_full | Tax administration responses to COVID-19: Administrative measures to facilitate withholding tax relief claims Organisation for Economic Co-operation and Development |
title_fullStr | Tax administration responses to COVID-19: Administrative measures to facilitate withholding tax relief claims Organisation for Economic Co-operation and Development |
title_full_unstemmed | Tax administration responses to COVID-19: Administrative measures to facilitate withholding tax relief claims Organisation for Economic Co-operation and Development |
title_short | Tax administration responses to COVID-19: Administrative measures to facilitate withholding tax relief claims |
title_sort | tax administration responses to covid 19 administrative measures to facilitate withholding tax relief claims |
topic | Taxation |
topic_facet | Taxation |
url | https://doi.org/10.1787/373d0051-en |