The Resource Unnecessary and yet harmful : some critical remarks to the OECD note on the impact of the COVID-19 crisis on tax treaties

Unnecessary and yet harmful : some critical remarks to the OECD note on the impact of the COVID-19 crisis on tax treaties

Label
Unnecessary and yet harmful : some critical remarks to the OECD note on the impact of the COVID-19 crisis on tax treaties
Title
Unnecessary and yet harmful : some critical remarks to the OECD note on the impact of the COVID-19 crisis on tax treaties
Creator
Subject
Language
eng
Summary
The COVID-19 pandemic has restricted freedom of movement and imposed forced, or at least unplanned, displacement. Insofar as the international tax regime continues to be based on the physical presence of individuals, this has led to unexpected and often undesirable tax consequences. The reaction of the OECD Secretariat to this situation has been to issue a note claiming, in essence, that everything remains the same. This article critically approaches that note by exposing its general methodological flaws and analysing each of the four specific aspects to which it refers: Permanent Establishments (PEs), Place of Effective Management (POEM), Cross-Border Workers and Residence of Individuals
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 48 (2020), no. 8/9 ; p. 814-830
http://library.link/vocab/creatorName
Báez Moreno, A
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • COVID-19 pandemic
  • tax treaty
  • PE
  • place of effective management
  • cross-border worker
  • residence
  • tie-breaker rule
Label
Unnecessary and yet harmful : some critical remarks to the OECD note on the impact of the COVID-19 crisis on tax treaties
Instantiates
Publication
Label
Unnecessary and yet harmful : some critical remarks to the OECD note on the impact of the COVID-19 crisis on tax treaties
Publication

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