Tax administration responses to COVID‑19: Administrative measures to facilitate withholding tax relief claims
收藏Organisation for Economic Co-operation and Development2026-04-11 收录
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https://www.oecd.org/en/publications/tax-administration-responses-to-covid-19-administrative-measures-to-facilitate-withholding-tax-relief-claims_373d0051-en.html
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资源简介：
The COVID-19 health crisis has put unprecedented strains on the ability of both governments and taxpayers to carry out normal activities. Cross-border withholding tax relief procedures, frequently reliant on paper-based processes, are one area that has been particularly affected, creating challenges for taxpayers, financial institutions and tax...
