OECD Secretariat analysis of tax treaties and the impact of the COVID-19 crisis / Organisation for Economic Co-operation and Development
Contributor(s): Resource type: Ressourcentyp: Buch (Online)Book (Online)Language: English Series: OECD Policy Responses to Coronavirus (COVID-19)Publisher: Paris : OECD Publishing, 2020Description: 1 Online-Ressource (7 p.)Subject(s): DOI: DOI: 10.1787/947dcb01-enOnline resources: Summary: The COVID-19 pandemic has forced governments to take unprecedented measures such as restricting travel and implementing strict quarantine requirements. In this difficult context, most countries are putting stimulus packages in place, including measures to support employment, for example, taking on the burden of unpaid salaries on behalf of companies suffering from the economic effects of COVID-19 pandemic. As a result of these restrictions, many cross-border workers are unable to physically perform their duties in their country of employment. They may have to stay at home and telework, or may be laid off because of the exceptional economic circumstances. 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. These issues have an impact on the right to tax between countries, which is currently governed by international tax treaty rules that delineate taxing rights. At the request of concerned countries, the OECD Secretariat has issued this guidance on these issues based on a careful analysis of the international tax treaty rules.Other editions: Parallele Sprachausgabe: Conventions fiscales et impact de la crise du COVID-19 : Analyse du Secrétariat de l'OCDEPPN: PPN: 1756671370Package identifier: Produktsigel: ZDB-13-SOC | ZDB-13-SOC-ebookNo physical items for this record