COVID-19: Updated ATO and OECD guidance on international tax matters

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COVID-19: Updated ATO and OECD guidance on international tax matters

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On 3 February 2021, the Australian Taxation Office (ATO) updated its guidance on COVID-19 and Permanent Establishments (PE). This guidance addresses the increased risk of PE status for non-Australian resident companies as a result of the COVID-19 travel restrictions and is applicable until 30 June 2021.

COVID-19: Updated ATO and OECD guidance on international tax matters
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