The Resource COVID-19 y fiscalidad internacional : las primeras recomendaciones de la OCDE

COVID-19 y fiscalidad internacional : las primeras recomendaciones de la OCDE

Label
COVID-19 y fiscalidad internacional : las primeras recomendaciones de la OCDE
Title
COVID-19 y fiscalidad internacional : las primeras recomendaciones de la OCDE
Creator
Subject
Language
  • spa
  • eng
Summary
This article examines the note published by the OECD Secretariat on "Analysis of Tax Treaties and the Impact of the COVID-19 crisis" (3 April 2020), which shows how some rules that make up the framework of international taxation (domestic and conventional) are affected as a result of exceptional circumstances connected with the COVID-19 public, humanitarian and economic health crisis. The interpretative guidance prepared by the OECD Secretariat only addresses the potential implications of this crisis in relation to articles 4 (tax residence of individuals and entities), 5 (permanent establishments) and 15 (cross-border workers) of tax treaties that follow the OECD Model Convention. These are the first recommendations for low-intensity fiscal coordination
Citation source
In: Revista de Contabilidad y Tributación : CEF. - Madrid. - (2020), no. 446 ; 16 p
http://library.link/vocab/creatorName
Calderón Carrero, J.M
Geographic coverage
  • Europe
  • European Union
  • International
Language note
Spanish
http://library.link/vocab/subjectName
  • COVID-19 pandemic
  • tax treaty
  • residence
  • PE
  • cross-border worker
  • OECD
Label
COVID-19 y fiscalidad internacional : las primeras recomendaciones de la OCDE
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2020/A-D/CONTYTR/446_COVID-19.pdf
Publication
Note
20200526

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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