OECD Secretariat analysis adopted by CfR
Deloitte Malta tax alert
7 May 2020
OECD Secretariat Analysis of Tax Treaties and the impact of the COVID-19 adopted by the Office of the Commissioner for Revenue
Following the publication of guidance by the Organisation for Economic Co-operation and Development on issues arising out of the application of tax treaties due to the impact of the COVID-19 crisis on 3 April 2020 (the ‘guidance’), the Commissioner for Revenue has announced that it shall be adopting the said guidance.
The guidance addresses various cross-border tax issues arising out of the COVID-19 crisis, including the creation of permanent establishments, the residence status of companies, the taxation of cross-border workers and the residence status of individuals.
The application of this guidance is of a temporary nature due to the current exceptional circumstances being faced by taxpayers on a global level.
The full report may be found here.
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