April 8, 2020
• At the request of several countries, OECD Secretariat releases document analyzing how this crisis affects double tax treaties, dealing with issues related to permanent establishments, tax residence and cross border workers.
• The guidance included with the document does not depart from the Commentaries on the OECD Model Convention and, in general terms, embraces the exceptionality of the situation to play down the impact of the crisis.
• The document also refers to measures and interpretations followed by some countries.
Compliments of Cuatrecasas – a member of the EACCNY.