New OECD guidance on application of tax treaties during COVID-19

As outlined by KPMG UK’s Kashif Javed and Mario Petriccione the guidance covers cross-border home working, place of effective management and personal residence/employment taxes.

The Organisation for Economic Cooperation and Development (OECD) Secretariat issued updated guidance on 21 January 2021 regarding the application of tax treaties in the context of the dislocation of individuals and disruption to economic activities resulting from the pandemic. The guidance, which expands on earlier guidance published by the Secretariat in April 2020, is supported by Working Party One of the BEPS Inclusive Framework. It contains a caveat that it does not necessarily represen...

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Published Date: 01 February 2021