Updated guidance on tax treaties in view of the COVID-19 crisis

Remote working OECD (Organisation for Economic Cooperation and Development) Updated guidance on tax treaties and the impact of the COVID-19 pandemic – OECD

Source: Update guidance from OECD (21th January 2021)
https://www.oecd.org/tax/treaties/guidance-tax-treaties-and-the-impact-of-the-covid-19-crisis.htm

Note: We emphasize that remote working (in various countries) is an attractive possibility. However, employees must be aware of the pitfalls and it remains a challenge from a compliance point of view.