The Resource Auswirkungen von COVID-19 auf Bau- und Montageprojekte in den USA = Impacts of COVID-19 on construction and assembly projects in the U.S

Auswirkungen von COVID-19 auf Bau- und Montageprojekte in den USA = Impacts of COVID-19 on construction and assembly projects in the U.S

Label
Auswirkungen von COVID-19 auf Bau- und Montageprojekte in den USA = Impacts of COVID-19 on construction and assembly projects in the U.S
Title
Auswirkungen von COVID-19 auf Bau- und Montageprojekte in den USA = Impacts of COVID-19 on construction and assembly projects in the U.S
Creator
Subject
Language
eng
Summary
Many countries, including the U.S., have imposed travel restrictions and stay-at-home orders due to the COVID-19 outbreak. These travel restrictions are impacting many businesses and industries and have caused interruptions or stops at construction and installation projects in the U.S. On 3 April 2020, the OECD Secretariat published a paper on questions of treaty implications in the context of the COVID-19 crisis. In this paper, the OECD Secretariat is fundamentally opposed to a change in the principles governing permanent establishments. The authors highlight the most relevant topics in respect to U.S. permanent establishment issues caused by the COVID-19 crisis and the consequences for German and Austrian companies
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 30 (2020), no. 6 ; p. 274-280
http://library.link/vocab/creatorName
  • Hecking, O
  • Hintz, F
Geographic coverage
  • European Union
  • Europe
  • North America
Language note
German
http://library.link/vocab/subjectName
  • COVID-19 pandemic
  • construction project
  • PE
  • domestic tax law
  • tax treaty
  • limited tax liability
  • unlimited tax liability
  • secondment
  • double taxation
Label
Auswirkungen von COVID-19 auf Bau- und Montageprojekte in den USA = Impacts of COVID-19 on construction and assembly projects in the U.S
Instantiates
Publication
Label
Auswirkungen von COVID-19 auf Bau- und Montageprojekte in den USA = Impacts of COVID-19 on construction and assembly projects in the U.S
Publication

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