Updated guidance on tax treaties and the impact of the COVID-19 pandemic:
Unprecedented measures imposed or recommended by governments, including travel restrictions and curtailment of business operations, have been in effect in most jurisdictions in various forms and stages during most of 2020 due to the COVID-19 pandemic and this situation continues in 2021. This note r...
Gespeichert in:
| Format: | Elektronisch E-Book |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
2021
|
| Schriftenreihe: | OECD Policy Responses to Coronavirus (COVID-19)
|
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | Unprecedented measures imposed or recommended by governments, including travel restrictions and curtailment of business operations, have been in effect in most jurisdictions in various forms and stages during most of 2020 due to the COVID-19 pandemic and this situation continues in 2021. This note revisits the guidance issued by the OECD Secretariat in April 2020 on the impact of the COVID-19 pandemic on tax treaties. The guidance represents the Secretariat's views, supported by Working Party 1 (in its inclusive framework setting), on the interpretation of the provisions of tax treaties intending to provide more certainty to taxpayers during this exceptional period when those measures were applicable. The guidance reflects the general approach of Working Party 1 and illustrates how some jurisdictions have addressed the impact of COVID-19 on the tax situations of individuals and employers. This updated guidance outlines the application of the existing rules and the OECD Commentary on concerns related to the creation of permanent establishments; the application of "tie-breaker" rules to dual residents; and the tax treaty treatment of income from employment |
| Beschreibung: | 1 Online-Ressource (21 Seiten) |
| DOI: | 10.1787/df42be07-en |
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| series2 | OECD Policy Responses to Coronavirus (COVID-19) |
| spelling | Updated guidance on tax treaties and the impact of the COVID-19 pandemic Organisation for Economic Co-operation and Development Paris OECD Publishing 2021 1 Online-Ressource (21 Seiten) txt rdacontent c rdamedia cr rdacarrier OECD Policy Responses to Coronavirus (COVID-19) Unprecedented measures imposed or recommended by governments, including travel restrictions and curtailment of business operations, have been in effect in most jurisdictions in various forms and stages during most of 2020 due to the COVID-19 pandemic and this situation continues in 2021. This note revisits the guidance issued by the OECD Secretariat in April 2020 on the impact of the COVID-19 pandemic on tax treaties. The guidance represents the Secretariat's views, supported by Working Party 1 (in its inclusive framework setting), on the interpretation of the provisions of tax treaties intending to provide more certainty to taxpayers during this exceptional period when those measures were applicable. The guidance reflects the general approach of Working Party 1 and illustrates how some jurisdictions have addressed the impact of COVID-19 on the tax situations of individuals and employers. This updated guidance outlines the application of the existing rules and the OECD Commentary on concerns related to the creation of permanent establishments; the application of "tie-breaker" rules to dual residents; and the tax treaty treatment of income from employment Employment Social Issues/Migration/Health Taxation https://doi.org/10.1787/df42be07-en Verlag kostenfrei Volltext |
| spellingShingle | Updated guidance on tax treaties and the impact of the COVID-19 pandemic Employment Social Issues/Migration/Health Taxation |
| title | Updated guidance on tax treaties and the impact of the COVID-19 pandemic |
| title_auth | Updated guidance on tax treaties and the impact of the COVID-19 pandemic |
| title_exact_search | Updated guidance on tax treaties and the impact of the COVID-19 pandemic |
| title_exact_search_txtP | Updated guidance on tax treaties and the impact of the COVID-19 pandemic |
| title_full | Updated guidance on tax treaties and the impact of the COVID-19 pandemic Organisation for Economic Co-operation and Development |
| title_fullStr | Updated guidance on tax treaties and the impact of the COVID-19 pandemic Organisation for Economic Co-operation and Development |
| title_full_unstemmed | Updated guidance on tax treaties and the impact of the COVID-19 pandemic Organisation for Economic Co-operation and Development |
| title_short | Updated guidance on tax treaties and the impact of the COVID-19 pandemic |
| title_sort | updated guidance on tax treaties and the impact of the covid 19 pandemic |
| topic | Employment Social Issues/Migration/Health Taxation |
| topic_facet | Employment Social Issues/Migration/Health Taxation |
| url | https://doi.org/10.1787/df42be07-en |