Many countries, including the U.S., have imposed travel restrictions and stay-at-home orders due to the COVID-19 outbreak. These travel restrictions are impacting many businesses and industries and have caused interruptions or stops at construction and installation projects in the U.S. On April 3rd, 2020, the OECD Secretariat published a paper on questions of treaty implications in the context of the COVID-19 crisis. In this paper, the OECD Secretariat is fundamentally opposed to a change in the principles governing permanent establishments. Oliver Hecking and Florian Hintz highlight the most relevant topics in respect to U.S. permanent establishment issues caused by the COVID-19 crisis and the consequences for German and Austrian companies.
