OECD recommendations on cross border issue implications consequent to the COVID-19 crisis

OECD has issued recommendations on implications of the COVID-19 crisis on cross-border workers and other related cross-border matters.

The Office of the Commissioner for Revenue has notified that it will be adopting the guidance issued by the OECD Secretariat on the 3^rd of April 2020 on tax treaty issues and the impact of the COVID-19 crisis.

This guidance (which includes practical examples) can be accessed by clicking here.