Updated guidance on tax treaties and the impact of the COVID‑19 pandemic

Organisation for Economic Co-operation and Development2026-04-11 收录

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Unprecedented measures imposed or recommended by governments, including travel restrictions and curtailment of business operations, have been in effect in most jurisdictions in various forms and stages during most of 2020 due to the COVID-19 pandemic and this situation continues in 2021. This note revisits the guidance issued by the OECD...

受新型冠状病毒肺炎（COVID-19）疫情影响，2020年的大部分时段内，各国政府实施或推荐的史无前例的防控举措——涵盖旅行限制与商业运营缩减措施——已在绝大多数司法管辖区以不同形式、分阶段落地施行。该态势在2021年仍在持续。本说明重新探讨了经济合作与发展组织（OECD）此前发布的相关指导意见。