The OECD has published updated guidance on tax treaties and the impact of the COVID-19 crisis.
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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 on 3 April 2020 on the impact of t…