Daily tax report: International
Septum. 15.2021, 5:00 a.m.
On September 6, the Organization for Economic Co-operation and Development (OECD) issued guidelines on the administrative measures that source and residence states could consider in order to manage withholding tax relief procedures due to the coronavirus pandemic in a coordinated manner. Topics covered include: 1) an overview of cross-border withholding tax relief procedures; 2) characteristics of cross-border withholding tax relief that pose challenges in the pandemic health crisis; 3) the impact on investors and tax administrations; 4) the determination of grace periods for tax residency certificates; and 5) Requirements for tax relief forms in paper form by the source countries.[FranceOrganisationfor[FranceOrganizationfor[FrankreichOrganisationfür[FranceOrganizationfor
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