OECD zu abkommensrechtlichen Fragen in Zusammenhang mit der COVID-19-Krise

On Friday, April 3^rd, 2020, the OECD Secretariat published a guidance on the treaty implications of the COVID-19 crisis. The OECD Secretariat guidance analyzes whether the COVID-19 crisis will have any influence on the determination of permanent establishments and the residence status of companies and individuals. Furthermore, the OECD Secretariat guidance deals with payments based on government subsidies and cross-border workers. Matthias Mitterlehner presents and analyzes the results of the OECD Secretariat’s work.