OECD: Updated guidance on tax treaties and the impact of the COVID-19 pandemic
On 21 January 2021, the Organisation for Economic Co-operation and Development (OECD) published updated guidance on tax treaties and the impact of the COVID-19 pandemic (the guidance) prepared by the OECD Secretariat. The guidance updates the guidance published on 3 April 2020 by the OECD Secretariat. With respect to permanent establishments (PEs), the updated guidance covers the same three situations set forth in the …